TMI Blog2012 (10) TMI 929X X X X Extracts X X X X X X X X Extracts X X X X ..... n held that the welding electrodes used for repair and maintenance are eligible for Cenvat credit. As regards the wash oil is concerned, we are of the prima facie view that since oil is used in coke oven in course of making coking coal for further use in the manufacture of steel, it has to be treated as an input and in or in relation to manufacture of steel and hence, the same would be eligible fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... repair and maintenance in the workshop and wash oil is used for removing benzene oil from coke oven gas. The Department being of the view that these two items are not eligible for Cenvat credit, issued a show cause notice for recovery of the Cenvat credit amount along with interest and also imposition of penalty. Show cause notice was adjudicated by the Commissioner vide order-in-original dated 22 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of India reported in 2008 (228) E.L.T. 517 (Raj.) wherein it has been held that welding electrodes used for repair and maintenance of plant and machinery are eligible for Cenvat credit, that so far as wash oil is concerned, the same is used for removing benzene oil from the above coke oven gas; that it is necessary to remove the benzene oil from the coke oven gas; that Department s contention ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that welding electrodes used for repair and maintenance are not eligible for Cenvat credit; that wash oil cannot be said to be an input used in the manufacture of steel and hence, there is no infirmity in the impugned order. She therefore, pleaded that the appellant do not have a prima facie case for waiver from the requirement of pre-deposit of Cenvat credit demand. 5. We have considered the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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