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2016 (8) TMI 1110 - AT - Central ExciseCenvat credit - welding electrodes - they are general purpose items used in various work shops of the appellant and, as such, has no connection with their manufacturing activity - Held that:- the issue has been settled in favour of the Assessee in various judicial pronouncement which are being followed by the Tribunal. By applying the decision of Tribunal in the case of Lafage India Pvt. Ltd. vs. CCE, Raipur [2016 (8) TMI 1012 - CESTAT NEW DELHI] and in the case of Mangalam Cement Ltd. vs. CCE, Jaipur - I [2016 (8) TMI 593 - CESTAT NEW DELHI] by following the decision of Hon’ble Chhattisgarh High Court in Ambuja Cements Eastern Ltd. vs. CCE, Raipur [2010 (4) TMI 429 - CHHAITISGARH HIGH COURT], i find no merit in the denial of credit on these welding electrodes, so the impugned order is not sustainable on this issue. Cenvat credit - light fittings - these high-bay lighting systems were mounted on civil structures to illuminate the factory premises - Held that:- the admitted fact is that they are classified under the eligible Chapter Heading (Chapter 84, 85 and 9405) of the Tariff and are used by the manufacturer in the factory of manufacture. The items are light structures, lamps, high mast light, tubes/glass and fixtures. The eligibility for credit is thus satisfied. I find no substance in the reasoning of the Original Authority regarding light fittings becoming part of civil structure. I find this by itself is not a ground for denial of credit. Admittedly the various light fittings and fixtures were brought into the factory after duty payment and were installed for the intended purposes. To call these items as immovable property is without basis. These goods are used within the building premises, mills and shops to enhance illumination. This enables round the clock operation of the assessee. - Decided in favour of appellant
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