TMI Blog2012 (6) TMI 71X X X X Extracts X X X X X X X X Extracts X X X X ..... and maintenance of the plant and machinery are eligible for cenvat credit as inputs as well as capital goods. appeals are allowed. - E/456 TO 458 OF 2009 - 467-470/2011 - SM (BR.) - Dated:- 3-8-2011 - RAKESH KUMAR, J. ORDER 1. The only issue involved in these appeals is as to whether the welding electrodes used for repair and maintenance of the plant and machinery of the sugar mil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry of the duty, interest and penalty. Since the main appeals are now taken up for final disposal, the misc. applications have become infructuous and the same are dismissed. 2. Heard both the sides and perused the records. 3. Shri Anil Sood, Advocate, ld. Counsel for the appellants pleaded that the issue involved in these cases is no longer res integra and same stands decided by the judgment in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hri Anil Khanna, ld. Departmental Representatives defended the impugned orders-in-appeal while reiterating the findings of the Commissioner (Appeals) and pleaded that the issue of eligibility of welding electrodes for cenvat credit has been referred by the Hon'ble Supreme Court in the case of Ramala Sahkari Chini Mills Ltd. v. CCE [2010] 29 STT 464/8 taxmann.com 122, that earlier Division Bench of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e cenvat credit used for repair and maintenance of the plant and machinery is eligible for cenvat credit or not. I find that this issue stands decided in favour of the appellant by the judgment of the Hon'ble Rajasthan High Court in the case of Hindustan Zinc Ltd. (supra) and also by the judgment, of Hon'ble Chattishgarh High Court in the case of Ambuja Cement Eastern Ltd. (supra), wherein it was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of SAIL v. CCE 2008 (222) ELT 23 (Trib. - Kol.). This point was discussed by the Hon'ble Chattisgarh High Court in the case of Ambuja Cement Eastern Ltd. (supra) observing that the dismissal of SLP without giving observations is non-speaking and not a binding precedent. In view of the above position on the issue involved in this case, the impugned orders denying cenvat credit in respect of the wel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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