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Calderys India Refractories Ltd. Versus CCE & ST, Bhopal

2015 (10) TMI 2273 - CESTAT NEW DELHI

Denial of CENVAT Credit - Welding electrodes - Held that:- issue is no longer res-integra and the Tribunal in Bajaj Hindustan Ltd. case (2013 (11) TMI 981 - CESTAT NEW DELHI) has discussed the judgements of various High Courts on the issue - The judgement laid in Sree Rayalaseema H-Strength Hypo Ltd. (2012 (11) TMI 255 - ANDHRA PRADESH HIGH COURT) relied by Revenue is distinguished in the said judgement. Applying the ratio laid in the above judgement in Bajaj Hindustan Ltd. case, I hold that den .....

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l challenging the impugned order which upheld disallowance of credit, ordered recovery of the same alongwith interest and imposed equal amount of penalty. 3. The appellant is engaged in the manufacture of refractory materials and is also availing the credit on inputs, capital goods and input service. During the audit, it was observed by the department that, the appellant availed credit on welding electrodes and gas as capital goods. The show cause notice raising the above contention was issued t .....

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gas was used by the appellant for repair of plant and machinery. These machineries are essentially used for manufacture of final products. Thus, welding electrodes are indirectly used by appellant in or in relation to the manufacture of final products. Learned Counsel placed reliance on the following judgement:- (1) Bajaj Hindustan Ltd. vs. CCE, Lucknow-2014 (313) 563 (Tri.-Del.) (2) CCE, Raigad vs. Bhushan Steel & Strips Ltd.-1015 (316) ELT 324 (Tri.-Mum.) (3) CCE vs. Ace Glass Container L .....

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er res-integra and the Tribunal in Bajaj Hindustan Ltd. case (supra) has discussed the judgements of various High Courts on the issue as under:- 6. So far as eligibility for Cenvat credit of the welding electrodes used for repair and machinery of the plant and machinery is concerned, this issue stands decided by the judgment of three High Courts, as mentioned above - judgment of Hon ble Rajasthan High Court in the case of Hindustan Zinc Limited v. Union of India (supra), judgment of Hon ble Chha .....

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