{"id":276953,"date":"2022-11-07T16:00:29","date_gmt":"2022-11-07T10:30:29","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=276953"},"modified":"2022-11-07T16:00:29","modified_gmt":"2022-11-07T10:30:29","slug":"welding-electrodes-do-not-qualify-as-consumables-cestat-holds-recovery-of-modified-vat-credit-to-be-incorrect","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2022\/11\/07\/welding-electrodes-do-not-qualify-as-consumables-cestat-holds-recovery-of-modified-vat-credit-to-be-incorrect\/","title":{"rendered":"\u2018Welding Electrodes\u2019 do not qualify as \u2018consumables\u2019; CESTAT holds recovery of Modified VAT credit to be incorrect"},"content":{"rendered":"<div style=\"text-align: justify; line-height: 150%;\">\n<p style=\"text-indent: 18pt; margin-bottom: 3%;\"><b>Customs, Excise and Service Tax Appellate Tribunal<\/b>: While dealing with an issue relating to recovery of Modified Value Added Tax (MODVAT) credit charged on \u2018welding electrode\u2019, C J Mathew (Technical Member) held that characteristics of \u2018consumables\u2019 do not attach to \u2018welding electrodes\u2019, therefore, recovery of MODVAT credit ordered by Commissioner of CGST and Central Excise was incorrect.<\/p>\n<p><b>Facts of the Case<\/b><\/p>\n<p style=\"text-indent: 18pt; margin-bottom: 3%;\">The issue in the present appeal of Manikgarh Cement against the order of Commissioner of CGST and Central Excise (the Commissioner) was the availment of Modified Value Added Tax (MODVAT) credit, under rule 57Q of Central Excise Rules, 1994 (\u2018Rules\u2019) charged on procurement of \u2018welding electrode\u2019 by the Commissioner. The dispute had been carried once before through the appellate hierarchy to the High Court of Bombay before being remanded back to the original authority for ascertaining the manner of use of the \u2018welding electrodes\u2019 to qualify as \u2018capital goods\u2019. The appellant contended that \u2018welding electrodes\u2019 were also found within \u2018capital goods\u2019, which were eligible for availment of MODVAT credit.<\/p>\n<p style=\"text-indent: 18pt; margin-bottom: 3%;\">The Adjudicating Authority had, in accordance with the directions of the High Court of Bombay, scrutinized the usage of the \u2018welding electrodes\u2019 in the factory and placing reliance on the circular of the Central Board of Excise and Customs (CBEC) which directed that credit shall not be admissible on \u2018input\u2019 used for repair and maintenance of \u2018capital goods\u2019, concluded by ordering that recovery of the credit was wrongly taken. In the fresh order, it was recorded that the original authority, after having examined the process of manufacture in detail, had found that the \u2018welding electrodes\u2019 were not \u2018capital goods\u2019.<\/p>\n<p><b>Question for Consideration<\/b><\/p>\n<p style=\"text-indent: 18pt; margin-bottom: 3%;\">Whether \u2018welding electrodes\u2019 were \u2018consumables\u2019 as held by the original authority or were used in the manufacture of excisable goods and, therefore, eligible for MODVAT credit?<\/p>\n<p><b>Analysis, Law and Decision<\/b><\/p>\n<p style=\"margin-left: 36pt; text-indent: -18pt;\">1. The legal position is abundantly clear as, in the <i>Explanation<\/i> in rule 57Q of the Rules, it is enumerated as follows:<\/p>\n<p style=\"margin-left: 54pt; text-indent: -18pt;\"><i>\u2018(1) \u201ccapital goods\u201d means-<\/i><\/p>\n<p style=\"margin-left: 72pt; text-indent: -18pt;\"><i>(a) machines, machinery, plant, equipment, apparatus, tools or appliances used for producing or<\/i><i>processing of any goods or for bringing about any change in any substance for the manufacture<\/i><i>of final products;<\/i><\/p>\n<p style=\"margin-left: 72pt; text-indent: -18pt;\"><i>(b) components, spare parts and accessories of the aforesaid machines, machinery, plant,<\/i><i>equipment, apparatus, tools or appliances used for aforesaid purpose; and<\/i><\/p>\n<p style=\"margin-left: 72pt; text-indent: -18pt;\"><i>(c) moulds and dies, generating sets and weighbridges used in the factory of the manufacturer.\u2019<\/i><\/p>\n<p style=\"margin-left: 36pt; text-indent: -18pt;\">2. MODVAT credit was available on procurement of goods that were \u2018input\u2019 with \u2018capital goods\u2019 being entitled to the extent of conformity with <i>Explanation<\/i> of that expression in rule 75Q of the Rules. There was no mention of \u2018consumables\u2019 in the <i>Explanation<\/i> but neither was it certain that \u2018consumables\u2019 had little to do with manufacturing process for depriving eligibility for MODVAT credit. It was not anybody&#8217;s case that \u2018consumables\u2019 cease to exist over period of usage, it was merely that replenishment was required to the nature of the product.<\/p>\n<p style=\"margin-left: 36pt; text-indent: -18pt; margin-bottom: 3%;\">3. The common understanding of \u2018consumables\u2019 was that of depletion without transfer to the goods deployed for manufacture but there were a few, such as \u2018welding electrodes\u2019, which upon such consumption, enhances the capital goods which were, undoubtedly, eligible for credit. Absence of \u2018welding electrodes\u2019 for deployment on \u2018liners\u2019, which were \u2018capital goods\u2019, impedes production and, therefore, their use was essential for production.<\/p>\n<p style=\"text-indent: 18pt; margin-bottom: 3%;\">The Tribunal held that the proceedings of the original authority, based on the finding that the \u2018welding electrodes\u2019 were \u2018consumables\u2019, had ignored that the characteristics of \u2018consumables\u2019 do not attach to \u2018welding electrodes\u2019 and therefore, the consequential recovery of MODVAT credit in the impugned order was incorrect.<\/p>\n<p style=\"text-indent: 18pt; margin-bottom: 3%;\">[<span style=\"font-weight: bold; color: #632423;\">Manikgarh Cement v. Commissioner of Central Excise, Excise Appeal No: 86755 of 2019, decided on 21-10-2022<\/span>]<\/p>\n<hr \/>\n<p>Advocates who appeared in this case :<\/p>\n<p style=\"text-indent: 18pt;\">Ms Shamita J Patel, Advocate, for the Appellant(s);<\/p>\n<p style=\"text-indent: 18pt;\">Sanjay Hasija, Advocate, for the Respondent(s).<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Service Tax Appellate Tribunal: While dealing with an issue relating to recovery of Modified Value Added Tax (MODVAT) credit <\/p>\n","protected":false},"author":67011,"featured_media":261214,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,11],"tags":[44585,52778,52779,52780,52781,52782,52783],"class_list":["post-276953","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-tribunals_commissions_regulatorybodies","tag-capital-goods","tag-central-board-of-excise-and-customs","tag-central-excise-rules-1994","tag-consumables","tag-high-court-of-bombay","tag-modified-value-added-tax","tag-welding-electrodes"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>\u2018Welding Electrodes\u2019 do not qualify as \u2018consumables\u2019; CESTAT holds recovery of Modified VAT credit to be incorrect | SCC Times<\/title>\n<meta name=\"description\" content=\"While dealing with an issue relating to recovery of Modified Value Added Tax (MODVAT) credit charged on \u2018welding electrode\u2019, C J Mathew\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2022\/11\/07\/welding-electrodes-do-not-qualify-as-consumables-cestat-holds-recovery-of-modified-vat-credit-to-be-incorrect\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u2018Welding Electrodes\u2019 do not qualify as \u2018consumables\u2019; CESTAT holds recovery of Modified VAT credit to be incorrect\" \/>\n<meta property=\"og:description\" content=\"While dealing with an issue relating to recovery of Modified Value Added Tax (MODVAT) credit charged on \u2018welding electrode\u2019, C J Mathew\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.scconline.com\/blog\/post\/2022\/11\/07\/welding-electrodes-do-not-qualify-as-consumables-cestat-holds-recovery-of-modified-vat-credit-to-be-incorrect\/\" \/>\n<meta property=\"og:site_name\" content=\"SCC Times\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/scc.online\/\" \/>\n<meta property=\"article:published_time\" content=\"2022-11-07T10:30:29+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1331\" \/>\n\t<meta property=\"og:image:height\" content=\"888\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Editor\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Editor\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2022\\\/11\\\/07\\\/welding-electrodes-do-not-qualify-as-consumables-cestat-holds-recovery-of-modified-vat-credit-to-be-incorrect\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2022\\\/11\\\/07\\\/welding-electrodes-do-not-qualify-as-consumables-cestat-holds-recovery-of-modified-vat-credit-to-be-incorrect\\\/\"},\"author\":{\"name\":\"Editor\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/#\\\/schema\\\/person\\\/84e42bab48238baf12c7e33b3d9761fe\"},\"headline\":\"\u2018Welding Electrodes\u2019 do not qualify as \u2018consumables\u2019; CESTAT holds recovery of Modified VAT credit to be incorrect\",\"datePublished\":\"2022-11-07T10:30:29+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2022\\\/11\\\/07\\\/welding-electrodes-do-not-qualify-as-consumables-cestat-holds-recovery-of-modified-vat-credit-to-be-incorrect\\\/\"},\"wordCount\":646,\"commentCount\":0,\"image\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2022\\\/11\\\/07\\\/welding-electrodes-do-not-qualify-as-consumables-cestat-holds-recovery-of-modified-vat-credit-to-be-incorrect\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/wp-content\\\/uploads\\\/2022\\\/02\\\/CESTATNew-Logo.jpg\",\"keywords\":[\"Capital Goods\",\"Central Board of Excise and Customs\",\"Central Excise Rules 1994\",\"consumables\",\"High Court of Bombay\",\"Modified Value Added Tax\",\"welding electrodes\"],\"articleSection\":[\"Case Briefs\",\"Tribunals\\\/Commissions\\\/Regulatory Bodies\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2022\\\/11\\\/07\\\/welding-electrodes-do-not-qualify-as-consumables-cestat-holds-recovery-of-modified-vat-credit-to-be-incorrect\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2022\\\/11\\\/07\\\/welding-electrodes-do-not-qualify-as-consumables-cestat-holds-recovery-of-modified-vat-credit-to-be-incorrect\\\/\",\"url\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2022\\\/11\\\/07\\\/welding-electrodes-do-not-qualify-as-consumables-cestat-holds-recovery-of-modified-vat-credit-to-be-incorrect\\\/\",\"name\":\"\u2018Welding Electrodes\u2019 do not qualify as \u2018consumables\u2019; CESTAT holds recovery of Modified VAT credit to be incorrect | SCC Times\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2022\\\/11\\\/07\\\/welding-electrodes-do-not-qualify-as-consumables-cestat-holds-recovery-of-modified-vat-credit-to-be-incorrect\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2022\\\/11\\\/07\\\/welding-electrodes-do-not-qualify-as-consumables-cestat-holds-recovery-of-modified-vat-credit-to-be-incorrect\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/wp-content\\\/uploads\\\/2022\\\/02\\\/CESTATNew-Logo.jpg\",\"datePublished\":\"2022-11-07T10:30:29+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/#\\\/schema\\\/person\\\/84e42bab48238baf12c7e33b3d9761fe\"},\"description\":\"While dealing with an issue relating to recovery of Modified Value Added Tax (MODVAT) credit charged on \u2018welding electrode\u2019, C J Mathew\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2022\\\/11\\\/07\\\/welding-electrodes-do-not-qualify-as-consumables-cestat-holds-recovery-of-modified-vat-credit-to-be-incorrect\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2022\\\/11\\\/07\\\/welding-electrodes-do-not-qualify-as-consumables-cestat-holds-recovery-of-modified-vat-credit-to-be-incorrect\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2022\\\/11\\\/07\\\/welding-electrodes-do-not-qualify-as-consumables-cestat-holds-recovery-of-modified-vat-credit-to-be-incorrect\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/wp-content\\\/uploads\\\/2022\\\/02\\\/CESTATNew-Logo.jpg\",\"contentUrl\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/wp-content\\\/uploads\\\/2022\\\/02\\\/CESTATNew-Logo.jpg\",\"width\":1331,\"height\":888,\"caption\":\"Customs, Excise and Services Tax Appellate Tribunal\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2022\\\/11\\\/07\\\/welding-electrodes-do-not-qualify-as-consumables-cestat-holds-recovery-of-modified-vat-credit-to-be-incorrect\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"\u2018Welding Electrodes\u2019 do not qualify as \u2018consumables\u2019; CESTAT holds recovery of Modified VAT credit to be incorrect\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/#website\",\"url\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/\",\"name\":\"SCC Times\",\"description\":\"Bringing you the Best Analytical Legal News\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/#\\\/schema\\\/person\\\/84e42bab48238baf12c7e33b3d9761fe\",\"name\":\"Editor\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/34e366be721c41333586de05faa13743195f5b142dcd7a015c6fabd2389521d0?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/34e366be721c41333586de05faa13743195f5b142dcd7a015c6fabd2389521d0?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/34e366be721c41333586de05faa13743195f5b142dcd7a015c6fabd2389521d0?s=96&d=mm&r=g\",\"caption\":\"Editor\"},\"url\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/author\\\/editor_4\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"\u2018Welding Electrodes\u2019 do not qualify as \u2018consumables\u2019; CESTAT holds recovery of Modified VAT credit to be incorrect | SCC Times","description":"While dealing with an issue relating to recovery of Modified Value Added Tax (MODVAT) credit charged on \u2018welding electrode\u2019, C J Mathew","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.scconline.com\/blog\/post\/2022\/11\/07\/welding-electrodes-do-not-qualify-as-consumables-cestat-holds-recovery-of-modified-vat-credit-to-be-incorrect\/","og_locale":"en_US","og_type":"article","og_title":"\u2018Welding Electrodes\u2019 do not qualify as \u2018consumables\u2019; CESTAT holds recovery of Modified VAT credit to be incorrect","og_description":"While dealing with an issue relating to recovery of Modified Value Added Tax (MODVAT) credit charged on \u2018welding electrode\u2019, C J Mathew","og_url":"https:\/\/www.scconline.com\/blog\/post\/2022\/11\/07\/welding-electrodes-do-not-qualify-as-consumables-cestat-holds-recovery-of-modified-vat-credit-to-be-incorrect\/","og_site_name":"SCC Times","article_publisher":"https:\/\/www.facebook.com\/scc.online\/","article_published_time":"2022-11-07T10:30:29+00:00","og_image":[{"width":1331,"height":888,"url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg","type":"image\/jpeg"}],"author":"Editor","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Editor","Est. reading time":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.scconline.com\/blog\/post\/2022\/11\/07\/welding-electrodes-do-not-qualify-as-consumables-cestat-holds-recovery-of-modified-vat-credit-to-be-incorrect\/#article","isPartOf":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2022\/11\/07\/welding-electrodes-do-not-qualify-as-consumables-cestat-holds-recovery-of-modified-vat-credit-to-be-incorrect\/"},"author":{"name":"Editor","@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/84e42bab48238baf12c7e33b3d9761fe"},"headline":"\u2018Welding Electrodes\u2019 do not qualify as \u2018consumables\u2019; CESTAT holds recovery of Modified VAT credit to be incorrect","datePublished":"2022-11-07T10:30:29+00:00","mainEntityOfPage":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2022\/11\/07\/welding-electrodes-do-not-qualify-as-consumables-cestat-holds-recovery-of-modified-vat-credit-to-be-incorrect\/"},"wordCount":646,"commentCount":0,"image":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2022\/11\/07\/welding-electrodes-do-not-qualify-as-consumables-cestat-holds-recovery-of-modified-vat-credit-to-be-incorrect\/#primaryimage"},"thumbnailUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg","keywords":["Capital Goods","Central Board of Excise and Customs","Central Excise Rules 1994","consumables","High Court of Bombay","Modified Value Added Tax","welding electrodes"],"articleSection":["Case Briefs","Tribunals\/Commissions\/Regulatory Bodies"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.scconline.com\/blog\/post\/2022\/11\/07\/welding-electrodes-do-not-qualify-as-consumables-cestat-holds-recovery-of-modified-vat-credit-to-be-incorrect\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.scconline.com\/blog\/post\/2022\/11\/07\/welding-electrodes-do-not-qualify-as-consumables-cestat-holds-recovery-of-modified-vat-credit-to-be-incorrect\/","url":"https:\/\/www.scconline.com\/blog\/post\/2022\/11\/07\/welding-electrodes-do-not-qualify-as-consumables-cestat-holds-recovery-of-modified-vat-credit-to-be-incorrect\/","name":"\u2018Welding Electrodes\u2019 do not qualify as \u2018consumables\u2019; CESTAT holds recovery of Modified VAT credit to be incorrect | SCC Times","isPartOf":{"@id":"https:\/\/www.scconline.com\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2022\/11\/07\/welding-electrodes-do-not-qualify-as-consumables-cestat-holds-recovery-of-modified-vat-credit-to-be-incorrect\/#primaryimage"},"image":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2022\/11\/07\/welding-electrodes-do-not-qualify-as-consumables-cestat-holds-recovery-of-modified-vat-credit-to-be-incorrect\/#primaryimage"},"thumbnailUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg","datePublished":"2022-11-07T10:30:29+00:00","author":{"@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/84e42bab48238baf12c7e33b3d9761fe"},"description":"While dealing with an issue relating to recovery of Modified Value Added Tax (MODVAT) credit charged on \u2018welding electrode\u2019, C J Mathew","breadcrumb":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2022\/11\/07\/welding-electrodes-do-not-qualify-as-consumables-cestat-holds-recovery-of-modified-vat-credit-to-be-incorrect\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.scconline.com\/blog\/post\/2022\/11\/07\/welding-electrodes-do-not-qualify-as-consumables-cestat-holds-recovery-of-modified-vat-credit-to-be-incorrect\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.scconline.com\/blog\/post\/2022\/11\/07\/welding-electrodes-do-not-qualify-as-consumables-cestat-holds-recovery-of-modified-vat-credit-to-be-incorrect\/#primaryimage","url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg","contentUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg","width":1331,"height":888,"caption":"Customs, Excise and Services Tax Appellate Tribunal"},{"@type":"BreadcrumbList","@id":"https:\/\/www.scconline.com\/blog\/post\/2022\/11\/07\/welding-electrodes-do-not-qualify-as-consumables-cestat-holds-recovery-of-modified-vat-credit-to-be-incorrect\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.scconline.com\/blog\/"},{"@type":"ListItem","position":2,"name":"\u2018Welding Electrodes\u2019 do not qualify as \u2018consumables\u2019; CESTAT holds recovery of Modified VAT credit to be incorrect"}]},{"@type":"WebSite","@id":"https:\/\/www.scconline.com\/blog\/#website","url":"https:\/\/www.scconline.com\/blog\/","name":"SCC Times","description":"Bringing you the Best Analytical Legal News","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.scconline.com\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/84e42bab48238baf12c7e33b3d9761fe","name":"Editor","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/34e366be721c41333586de05faa13743195f5b142dcd7a015c6fabd2389521d0?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/34e366be721c41333586de05faa13743195f5b142dcd7a015c6fabd2389521d0?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/34e366be721c41333586de05faa13743195f5b142dcd7a015c6fabd2389521d0?s=96&d=mm&r=g","caption":"Editor"},"url":"https:\/\/www.scconline.com\/blog\/post\/author\/editor_4\/"}]}},"jetpack_featured_media_url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg","jetpack_sharing_enabled":true,"jetpack-related-posts":[],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/276953","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/67011"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=276953"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/276953\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/261214"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=276953"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=276953"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=276953"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}