TMI Blog2013 (9) TMI 541X X X X Extracts X X X X X X X X Extracts X X X X ..... welding electrodes about which there is dispute whether CENVAT credit could be allowed or not - These electrodes form part of the machinery itself - CENVAT credit allowed on these items – Decided in favor of Assessee. - Appeal No. E/627/2010 - Final Order No. 40036/2013 - Dated:- 8-2-2013 - Shri Mathew John, J. For the Appellant: Shri M. Kannan, Advocate For the Respondent: Shri Parmo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adjudication stage and recorded in one of the many unnumbered paragraphs of the adjudication order. The same is reproduced below:- To decide the eligibility of the goods as capital goods, I consider the question of classification of the said electrodes. I find that the assesses has submitted a detailed description of the goods and its usage in the manufacture of Nozzle by Electro Chemical Mac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es suitable for use solely or principally with the machines of Headings 8456 to 8465, including work or tool holders, self-opening dieheads, dividing heads and other special attachments for machine-tools; Tool holders for any type of tool, for working in the hand. As seen from the write up given for usage of the said electrode and from the description of chapter sub-heading nos. 8456 8466, I fin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ings, presumed erroneous facts which led to erroneous decision and as these facts are apparent on record, it should be rectified. 5. The Ld. AR for Revenue submits that application is beyond the scope of rectification of mistake. He relies on the decisions of CCE Surat Vs Shree Ganesh Khand Udyog Sahakari Mandli Ltd. - 2010 (253) ELT 313 (Tri.-Ahmd.) and CCE Mumbai Vs RDC Concrete (India) P. L ..... X X X X Extracts X X X X X X X X Extracts X X X X
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