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2015 (10) TMI 285 - CESTAT AHMEDABAD

2015 (10) TMI 285 - CESTAT AHMEDABAD - TMI - Denial of CENVAT Credit - whether Nitrogen Cylinders and Welding Electrodes used by the appellants in their factory are eligible for Cenvat Credit - Held that:- 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 finished excisable goods. It is observed that the c .....

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nal 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 electrodes. - Decided in favour of assessee. - Appeal No. E/11884/2013 - Dated:- 21-7-2015 - P. M. Saleem, Member (T), J. For .....

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under Rule 2(a)(vii) of the Cenvat Credit Rules 2004. They are availing Cenvat Credit on Welding Electrodes as capital goods under Rule 2(a)(iii). The learned counsel submits that there is no dispute that these goods are received in their factory, they are duty paid and they are utilized in their factory in or in relation to manufacture of final products. Therefore they are eligible for Cenvat Credit. He relied upon the decisions of this Hon'ble Tribunal in the case of J.K. Steel and Alloys .....

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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 .....

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ys Vs. Commissioner of C. Ex., Bhavnagar (Supra) as follows:- "3) The contention of the Revenue is that cylinder has no role to play either directly or indirectly in the manufacture of finished goods. Therefore, it is not entitled for credit. 4) I find that during the relevant period the definition of capital goods was as under:- "Capital goods means":- (i) All goods falling under Chapter 82, Chapter 84, Chapter 85, Chapter 90, heading No. 68.02 and sub-heading No. 6801.10 of the .....

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