TMI Blog2011 (10) TMI 441X X X X Extracts X X X X X X X X Extracts X X X X ..... are eligible for Cenvat credit or not - the paint is specifically covered by the definition of input, as given in Rule 2(k) of the Cenvat Credit Rules, 2004, the same would be eligible for Cenvat credit As regards the use of welding electrodes used for fabrication of the machinery or its parts, in that case the welding electrodes would be covered by the definition of input as given in Rule 2(k) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... longwith interest and also for imposition of penalty. The original Adjudicating Authority confirmed the Cenvat credit demands alongwith interest and imposed penalty equal amount of on the appellant under Rule 15(2) of Cenvat Credit Rules, 2004. On appeal to Commissioner (Appeals), the appeals were dismissed vide order-in-appeal dated 31-7-2009. Against this order of the Commissioner (Appeals), the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or repair and maintenance, this issue stands decided in favour of the appellant by the judgments of Hon ble Rajasthan High Court in the case of Hindustan Zinc Limited v. Union of India reported in 2008 (228) E.L.T. 517 (Raj.), the judgment of Hon ble Chhattisgarh High Court in the case of Ambuja Cements Eastern Ltd. v. C.C.E., Raipur reported in 2010 (256) E.L.T. 690 (Chhattisgarh) and also the ju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the definition of input, as given in Rule 2(k) of the Cenvat Credit Rules, 2004, the same would be eligible for Cenvat credit and as such the Commissioner (Appeals) s order denying the Cenvat credit in respect of the same is not sustainable. 5. As regards, the welding electrodes used for repair and maintenance of the plant and machinery, the issue stands decided in favour of the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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