TMI Blog2015 (9) TMI 567X X X X Extracts X X X X X X X X Extracts X X X X ..... er No. 40780 / 2015 - Dated:- 15-7-2015 - Shri P.K. Choudhary, J. For The Appellant : Shri S. Muthuvenkataraman, Advocate For The Respondent : Shri B. Balamurugan, AC (AR) The appellants are engaged in the manufacture of sugar, molasses and denatured ethyl alcohol and are clearing the said goods on payment of duty and are also availing CENVAT credit on inputs. The appellants have availed CENVAT credit for the period October 2006 to December 2008 on oxygen and acetylene gases as input credit and on welding electrodes as capital goods. The adjudicating authority has held that oxygen and acetylene gases do not form part of the manufacturing process in the conversion of raw material of sugarcane to finished goods sugar . They ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... long with the final product, goods used as paint, or as packing material, or as fuel, or for generation of electricity or steam used in or in relation to manufacture of final products or for any other purpose, within the factory of production; (ii) all goods, except light diesel oil, high speed diesel oil, motor spirit, commonly known as petrol and motor vehicles, used for providing any output services. 3. The learned AR for Revenue submitted that regarding Rule 2K of CENVAT Credit Rules, 2004, the interpretation of the statute is used in or in relation to the manufacture of final product or for any other purpose refers for generation of electricity or steam only. He also reiterated the findings of the Commissioner (Appeals) and st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee has been taken on appeal by the department to the Supreme Court and the same is pending. Now the Supreme Court in 2001 (132) E.L.T. 3 decided the issue in favour of the assessee. In the above decision, the Hon ble High Court has also referred to the decision of the Hon ble Supreme Court in the case of CCE Vs. Jawahar Mills Ltd. - 2001 (132) ELT 3 (SC). In view of the decision of the Hon ble Apex Court as relied by the Hon ble High Court of Madras and following the judicial discipline, I am bound to follow the decision delivered by the Honble High Court of Madras. 5. In view of the discussions above, the appellant-assessee is entitled to avail CENVAT credit on oxygen and acetylene gases which are being used in repair and mai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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