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2015 (12) TMI 1263 - CESTAT CHENNAI

2015 (12) TMI 1263 - CESTAT CHENNAI - TMI - 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) TMI 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 Cemen .....

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ORDER The appellant M/s. Beekay Steel Industries Limited, 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 o .....

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rch, 12 4 5/2013 dated 19.03.2013 8,618 April,12 to December,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 Sh .....

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en issued subsequent to the appellants letter No. BSIL/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 .....

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itations in support of his contentions:- 1. CCE, Trichy 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 .....

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nance is not available as input. He further submitted 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 s .....

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and the Tribunal. 1. CCE, Trichy Vs. CESTAT, Chennai (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 t .....

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