2012 (2) TMI 163

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..... R.K.Varma, DR   Per Ms. Archana Wadhwa:   All the appeals are being disposed of by a common order as the issue involved is identical.   2. Both sides agree that the impugned orders disallow the benefit of Modvat Credit of duty paid on the cleanflow, welding electrodes and various iron and steel items like plate, angle, channel, wheels, bars etc. 3. As regards cleanflow, we fin .....

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..... uctures cannot be allowed the Cenvat credit. At the same time, the said decision also allows Cenvat credit for manufacture of parts and components of capital goods which are also covered in the definition of capital goods. In the present case, th material available before us is not enough to decide as to whether the impugned steel items have been used for manufacture of parts and components or not .....

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..... aintenance of plant & machinery are Modvatable capital goods. In as much as we have already remanded the matter for examining the availability of credit in respect of steel items, the original adjudicating authority would also re-decide the issue of availability of credit on welding electrodes in the light of the above declaration of law by the Hon ble High Court. The appellants are at liberty to .....

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