TMI Blog2011 (2) TMI 784X X X X Extracts X X X X X X X X Extracts X X X X ..... nce: Rep. by Shri Rajesh Chibber, Advocate for the appellants. Rep. by Shri Krishna Pratap Singh, SDR for the respondent. Rep. by Shri R.K.Gupta, SDR for the respondent. Per Rakesh Kumar Heard both the sides. 2. The only issue involved in these three appeals is as to whether the Welding Electrodes used for repair and maintenance of the plant and machinery are eligible for Cenvat credit or not as input or capital goods. 3. Shri Rajesh Chhiber, ld. Counsel for the appellants, citing the judgement of the Hon ble Chattisgarh High Court in the case of Ambuja Cement Eastern Ltd. reported in 2010 (256) ELT 690 and the judgement of the Hon ble Rajasthan High Court in the case of Hindustan Zinc Ltd. reported in 2008 (2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the welding electrodes are not eligible for cenvat credit either as inputs or as capital goods and in view of this and that in view of this, there is no infirmity in the impugned orders denying cenvat credit in respect of welding electrodes. 5. I have carefully considered the submissions from both the sides and perused the records. I find that Hon ble Chattisgarh High Court in the case of Ambuja Cement Eastern Ltd. (supra) after discussing the judgement of the Tribunal in the case of Steel Authority of India Ltd. (supra) and also the order of the Supreme Court dismissing the SLP filed by the SAIL has observed that the dismissal of SLP by the Supreme Court by a non-speaking order does not lay down any binding precedent in this case and h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... good law in view of above judgment of the Rajasthan High Court. That apart, the Madras High Court in India Cements Ltd. has held that the welding electrodes used for repairs and maintenance are covered under the definition of capital goods in terms of Rule 57Q. Similarly, in Birla Jute Industries Ltd., also, the Delhi Tribunal held that Modvat credit is admissible for Electrodes and Calibration Gas Mixture (Welding equipments), but not admissible for explosives under Rule 57A of the Central Excise Rules, 1944, Civil appeals preferred by the revenue have been further dismissed by the Supreme Court. It is settled law that refusing of special leave to file appeal by a non-speaking or speaking order does not attract the doctrine of merge ..... X X X X Extracts X X X X X X X X Extracts X X X X
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