TMI Blog2010 (12) TMI 209X X X X Extracts X X X X X X X X Extracts X X X X ..... of Ambuja Cement Eastern Ltd. vs. CCE, Raipur reported as 2010 (256) TMI – 77888 – Held that the orders of the Commissioner (Appeals) denying the credit on these items are set aside and the appeals are allowed with consequential relief as per law Demand - As regards the denial of credit on other items, it appears from the records that these items have been used for structures and therefore, they ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ectrodes and Rs.27,004/- on plates, shapes and sections and demand of duty and interest was upheld and penalty of equal amount upheld. 2. Heard both sides. 3. Learned Advocate for the appellants submits that welding electrodes used for repair and maintenance ought to have been held as inputs and the same are eligible for Cenvat credit in the light of the judgement of the Honrable High Court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nputs or capital goods. 5. I have carefully considered the submissions from both sides and perused the records. In the light of the decision of the Honrable High Court of Chhattisgarh in the case of Ambuja Cement Eastern Ld. cited supra, the appellants are eligible for credit on duty paid on welding electrodes and therefore, the orders of the Commissioner (Appeals) denying the credit on these i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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