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2023 (8) TMI 703 - AT - Central ExciseCENVAT Credit - inputs - Welding Electrodes - Wire FLR - Filler Wires - Welding Wire - Wire Rope - material used for railway line and capital goods viz M.S. Gratings / G.I. Coated Gratings - HELD THAT:- These issues are no longer res integra as this Tribunal has already decided these issue in NAYARA ENERGY LIMITED VERSUS C.C.E. & S.T. RAJKOT [2021 (8) TMI 644 - CESTAT AHMEDABAD] and A/10084/2020 dated. 14.01.2020 in the Appellant’s own case [2020 (2) TMI 749 - CESTAT AHMEDABAD] wherein, considering various judgments on similar issue held that On every item, this Tribunal has considered the admissibility of the cenvat credit and in various judgements, it was held that the credit is admissible on the goods in question. Thus, the appellant are entitled for the Cenvat credit on the said goods - appeal allowed.
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