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M/s. Beekay Steel Industries Limited Versus CCE & ST, Pondicherry

Availment of CENVAT Credit - welding electrodes - Held that:- Tribunal allowed cenvat credit on welding electrodes used in or in relation to the manufacture of finished goods. By respectfully following the High Courtís decision (2006 (6)114 - MADRAS HIGH COURT ), I hold that the assessee is eligible for availing cenvat credit on welding electrodes used in or in relation to the manufacture of finished products. - Revenue relying on the Vikram Cement Vs. CCE, Indore (2009 (7)217 - CESTAT, NEW DELH .....

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ed, No. 10 Kumaravadi Village, Madhuranthagam Taluk, Kancheepuram District, is aggrieved against the Order in Appeal No. 128/2014 (P) dated 02.07.2014, passed by the Commissioner (Appeals), has filed this appeal. 2. The brief facts of the case are that the appellants are manufacturers of Non-alloys and Alloys , Bright bars falling under the chapter heading No. 72 of the CETA, 1985 and are availing cenvat credit on welding electrodes used in or in relation to the manufacture of finished goods. Th .....

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cember,12 The adjudicating authority, the Ld. Assistant Commissioner held that since the welding electrodes is used for working on Capital goods, the same will not qualify for Input and accordingly it will not qualify for cenvat credit under Cenvat Credit Rules, 2004. On appeal, the Ld. Commissioner (Appeals) upheld the order of the adjudicating authority. Hence the present appeal. 3. The Ld. Counsel appearing on behalf of the appellants Shri S. Venkatachalam, Advocate, reiterated the grounds .....

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L/F/VS/012/10-11 dated 24.08.2010, wherein it was categorically mentioned that the appellants have used the impugned goods as input for pass racking material catching in the roll which determines the shape of the final products. Further, mentioned that the said electrodes have been used in the Guide Box for fabrication to separate the roll pass at the entry of Heated Billets in the manufacturing process. He further submitted that this has not been mentioned in the SCN otherwise they could have e .....

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y Vs. CESTAT, Chennai 2014 (309) ELT 71 (Mad.) 2. CCE, Trichy Vs. India Cements Ltd. 2009 (238) ELT 411 (Mad.) 3. CCE, Coimbatore Vs. Madras Aluminium Co. Ltd. 2008 (226) ELT 342 (Mad.) 4. Samruddhi Cement Ltd. Vs. CCE, Indore 2013 (297) ELT 562 (Tri.-Del.) 5. DSM Sugar Vs. CCE, Meerut 2013 (297) ELT 53 (Tri.-Del.) 6. Kisan Co-op. Sugar Factory Ltd. Vs. CCE, Meerut 2013 (296) ELT 523 (Tri.-Del.) 7. Maihar Cement Vs. CCE, Bhopal 2013 (296) ELT 209 (Tri.-Del.) 8. Ambuja Cements Eastern Ltd. Vs. CC .....

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that Boards Instruction No. 267/11/2010-CX dated 08.07.2010, wherein it has been clarified by the Board that the definition of capital goods is not inclusive and only the items covered under the definition and used in the factory of the manufacturer can be treated as capital goods. He submitted that since the appeal is devoid of any merits, the Commissioner (Appeals) has rightly upheld the order of the adjudicating authority. 5. Heard both sides and on perusal of records, I find that the issue .....

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(supra) is as under:- 16. As far as item Nos. (v), (vi), (vii), (viii), (ix) and (x) MS Plates various sizes, Oxygen Gas, Acctyne gas, MS Welding electrodes, Aluminium Welding wire and CI Welding wire are concerned, these inputs were under the consideration of Tribunal s decision in the assessee s own case reported in 2001 (136) E.L.T. 182 (Tribunal-Chennai) (MALCO v. CCE, Coimbatore) which is subsequently confirmed by the Division Bench of this court in the case reported in 2008 (226) E.L.T. 34 .....

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