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2007 (11) TMI 295 - CESTAT, MUMBAICredit - Items beams, angles, channel, plates flat plates etc. were used in the manufacture of Ground Hopper, coal and iron ore processing, screening sizing, finished goods bin with sizing, screening, conveyor galleries, trusses, working platform etc. - as per explanation to Rule 2 of Cenvat Credit Rules, 2002 held that credit on the inputs which are used in the manufacture of final product cannot be denied - held that welding electrodes cannot be considered as inputs or as a capital goods, so credit is disallowed - issue of availment of the credit on welding electrodes was highly contested one, so penalty not imposable
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