TMI Blog2009 (1) TMI 718X X X X Extracts X X X X X X X X Extracts X X X X ..... This is the appeal against order-in-appeal No. 49/CE/MRT-1/07 dated 8-3-07 passed by Commissioner of Central Excise (Appeals), Meerut-I upholding the order-in-original passed by Assistant Commissioner confirming Cenvat credit demand of Rs. 15,197,53/- in respect of Welding Electrodes and imposing penalty of equal amount. 2. Heard both the sides. 2.1 Shri Bipin Garg, Advocate, the learned Coun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d vide Hon ble Supreme Court s order in the case of Steel Authority of India Ltd. v. Commissioner reported in 2008 (229) E.L.T. A127 (S.C.), the Hon ble Apex Court s order is only a summary dismissal of SLP and it does not laid down any law and that this Tribunal in the case of Assistant Engineer (Civil) v. CCE, Raipur reported in 2008 (232) E.L.T. 628 (Tri. - LB), in para 9 of the judgment has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /s. SAIL against the Tribunal s judgment in the case of SAIL v. CCE, Ranchi (supra). He emphasized that the perusal of the Hon ble Supreme Court s order clearly shows that the Hon ble Supreme Court had dismissed the SLP after taken into consideration the facts of the case and, therefore, this order affirms the Tribunal s order holding that the welding electrodes are not eligible for Cenvat credit. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case of Assistant Engineer (Civil) v. CCE, Raipur (supra), summary dismissal of SLP does not amount to affirmation of the order of the Tribunal appealed against on merit. In view of this, following the Hon ble Rajasthan High Court s judgment, I hold that Cenvat credit is available in respect of welding electrodes used in the repair and maintenance of the sugar machinery. The impugned order is, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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