2012 (2) TMI 163

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..... he decision in case of Jaypee Bela Plant vs CCE (2011 - TMI - 210276 - CESTAT, DELHI), we remand the matter to original adjudicating authority for examining the availability of credit in respect of various steel items, depending upon actual use of the same. Welding electrodes – Held that:-Original adjudicating authority would also re-decide the issue of availability of credit on welding electrode .....

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..... decided in the appellants own case vide Final Order No.642-646/2011-EX(DB), dtd. 21.07.11. By following the precedent decision of the Tribunal in the case of Jaypee Bela Plant reported in 2010(259)ELT114, cleanflow, one of the chemicals used by the appellants, was held to be eligible Modvatable input. By following the same, we allow the credit in respect of cleanflow. 4. As regards, availabil .....

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..... ter is required to be remanded to the original authority for verifying the actual use of the impugned steel items and for taking fresh decision regarding eligibility of the impugned goods for Cenvat credit in the light of the decisions cited above. 5. By following the above decision, we also remand the matter to original adjudicating authority for examining the availability of credit in respec .....

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