TMI Blog2012 (12) TMI 46X X X X Extracts X X X X X X X X Extracts X X X X ..... capital goods - no infirmity in the finding of Com(A)- appellant s appeal is allowed and Revenue s appeal is rejected. - E/1886- 1887, 1931- 1932 of 2008 SM & 57,1273-1274 of 2010 SM - - - Dated:- 1-10-2012 - Ms. Archana Wadhwa, J. Appearance: Shri Nagesh Pathak, AR for the Appellant Ms. Sukriti Das, Advocate for the Respondent Per Archana Wadhwa: All the appeals filed by the assessee as also by the Revenue are being disposed of by a common order as they arise out of same impugned order of Commissioner (Appeals). The appellate authority has held in favour of the assessee in respect of availability of Cenvat credit on HR sheets, hot strip mill plates, by considering the same as inputs having been used in the manu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry of appellant for repair and maintenance of plant and machinery is eligible for Cenvat credit. I find that judgements cited by the learned Counsel of Hon ble High Courts of Chhattisgarh, Rajasthan and Karnataka are directly on the point, wherein it is held that Cenvat credit can be availed on welding electrodes which are used for maintenance of plant and machinery. These judgements are binding on me. As regards the decision of the Division Bench cited by the learned DR in the case of Vikram Cement, since judgements of the High Court are of higher judicial fera, hence have more binding force. As regards the Ramala Sahkari Chini Mills (supra), I find that this matter is referred to the Larger Bench of the Hon ble Supreme Court , this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... various judicial pronouncements, I am of the. I opinion that the Cenvat credits is admissible on H R Sheets, G.C. Sheets, Plates and Channels. Besides, the Hon ble Punjab and Haryana High Court has held in case of CCE, Chandigarh vs. Zenith Paper -2002 (146) ELT 518 (P H) that if the revenue has not suffered any loss then it will be immaterial whether the assessee has availed credit as input or capital goods. In case of Oswal Steels vs. CCE, New Delhi [2006 (193) ELT -0403 (P H)] the High Court of Punjab Haryana also the took the same view. 6. After going through the above finding of fact arrived at by the appellate authority, I find that he has allowed the modvat credit on various steel items on the ground that same have been used in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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