TMI Blog2013 (12) TMI 578X X X X Extracts X X X X X X X X Extracts X X X X ..... art of the DCS System, would also covered by the definition of capital goods - thus denial of capital goods is not sustainable. Cenvat credit on welding machines and welding electrodes – Used for repair and maintenance of the plant and machinery Held that:- Following JAWAHAR MILLS LTD. Versus COMMISSIONER OF CENTRAL EXCISE, COIMBATORE [1999 (4) TMI 153 - CEGAT, NEW DELHI] - welding electrodes and welding machines is eligible for cenvat credit – thus denial of cenvat credit in respect of these items is also not sustainable - Decided Partly in favour of Assessee. - Appeal No. E/1613/2010-EX(SM) - Final Order No. 56922/2013 - Dated:- 5-6-2013 - Shri Rakesh Kumar, J. For the Appellant: Shri Arora, Advocate For the Respondent: Ms ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nvat credit in respect of other items which is not the subject matter of dispute. The show cause notice was adjudicated by the Addl. Commissioner vide order-in-original dated 31.12.2003 by which the above mentioned cenvat credit demand of Rs.5,94,395/- was confirmed along with interest and penalty of equal amount was imposed. On appeal being filed to the Commissioner (Appeals) against this order, the order passed by the Asstt. Commissioner was upheld. The Commissioner (Appeals) vide order-in-appeal upheld the Asstt. Commissioner s order disallowing the cenvat credit of Rs.5,94,395/-. Against this order of the Commissioner (Appeals), this appeal has been filed. 2. Heard both sides. 3. Shri Alok Arora, ld. Counsel for the appellant, plead ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the impugned order disallowing cenvat credit amounting to Rs.5,94,395/- in respect of the above items of capital goods is not sustainable. 4. Ms. Ranjana Jha, Joint CDR defended the impugned order of the reiterating the findings of the Commissioner (Appeals). 5. I have considered the submissions from both the sides and perused the records. The first disputed item is Distribution Control System of Power Generation System and the second item Low Frequency Transmission System is a component of DCS of the power generation system. The invoice in respect of the DCS mentions its classification under Heading No.90.32. There is no dispute that DCS System monitors and control temperature of the boiler pressure and give alarms if any abnormality ..... X X X X Extracts X X X X X X X X Extracts X X X X
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