TMI Blog2015 (10) TMI 285X X X X Extracts X X X X X X X X Extracts X X X X ..... m the usage of the subject Nitrogen Cylinder, it is clear that they are used for storing the Nitrogen Cylinder and therefore serves the purpose of storage tank. - As regards Welding Electrodes, it has been held that the Welding Electrodes are eligible for Cenvat Credit either as capital goods, or as inputs under Rule 2(g) of Cenvat Credit Rules 2002, by this Hon'ble Tribunal the case of Hindustan Zinc Ltd. Vs. Commissioner of Central Excise, Jaipur [2009 (9) TMI 788 - CESTAT NEW DELHI], and the Hon'ble High Court of Uttarakhand in the case of Commissioner of Central Excise Vs. ACC Glass containers Ltd.[2013 (10) TMI 194 - UTTARAKHAND HIGH COURT]. In view of the same, it is held that the appellants are eligible for Cenvat Credit on welding e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inclusive definition and Nitrogen Cylinder cannot be treated as a storage tank and therefore the same is not eligible for Cenvat Credit. He also contented that Welding Electrodes cannot be considered as capital goods and therefore the same is also not eligible for Cenvat Credit. He relied upon the decision of the Hon'ble Supreme Court in the case of Vikram Cement Vs. Commissioner of Central Excise, Indore [2005 (187) E.L.T. 145 (S.C.)]. 4. On perusal of the records, it is observed that the subject cylinders are used for filling Nitrogen gas which is used in the analytical laboratory as well as the process plant and these cylinders are used for the storage of Nitrogen gas which is utilized for in or in relation to manufacture of fini ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... As per the definition of capital goods storage tank used in the factory of manufacture of final product are eligible for Modvat Credit as capital goods. As in the present case cylinders are used for storage of High Pressure gas used in the factory of production they are entitled for credit. Accordingly, impugned order is set aside and the appeal is allowed. Following the same decision and above analysis, it is held that the subject Nitrogen Cylinder is a storage tank and eligible for Cenvat Credit. 5. As regards Welding Electrodes, it has been held that the Welding Electrodes are eligible for Cenvat Credit either as capital goods, or as inputs under Rule 2(g) of Cenvat Credit Rules 2002, by this Hon'ble Tribunal the case of H ..... X X X X Extracts X X X X X X X X Extracts X X X X
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