TMI Blog2011 (11) TMI 554X X X X Extracts X X X X X X X X Extracts X X X X ..... nery - Held that:- So far as welding electrodes for repair and maintenance of plants and machinery are concerned, the Cenvat credit in respect of the same is admissible - So far as the spares for pipe coating machinery are concerned, the pipe coating machine is covered by the definition of the capital goods. Therefore, the spares of the same would also be covered by the definition of the capital g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oated pipes. The point of dispute in this case is as to whether they are eligible for Cenvat credit in respect of parts of machinery conveyor wheel, tyre fill and filling tubes and flaps for the pipe coating plant and welding electrodes used for repair and maintenance of plant and machinery. The department denied the Cenvat credit in respect of these items. The Cenvat credit of Rs. 11,500/- in res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l has been filed. 2. Heard both the sides in respect of the stay petition. 3. Ld. Counsel appearing for the appellant pleaded that so far as welding electrodes are concerned, there is judgment of Hon ble Rajasthan High Court in the case of Hindustan Zinc Ltd. reported in 2008 (228) E.L.T. 517 (Raj.) and judgment of Hon ble High Court of Chhattisgarh in the case of Gujarat Ambuja Cements Easter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edit demand is also time-barred as SCN has been issued after the expiry of one year from the relevant date and there are no ground for invoking extended period, that the impugned order is, therefore, not correct and the appellant has a strong prima facie case for waiver of pre-deposit of Cenvat credit demand, interest and penalty. 4. Ld. DR opposed the stay application reiterating the findings o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the same would also be covered by the definition of the capital goods in view of clause (iii) of Rule 2(a)(A) of Cenvat Credit Rules. The spare parts of the capital goods falling under Chapters 82, 84, 85 90 can be of any heading. In view of this, I am of the prima facie view that the impugned order is not correct and there is merit in the appellant s case for waiver of the requirement of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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