TMI Blog2015 (2) TMI 1098X X X X Extracts X X X X X X X X Extracts X X X X ..... he judgment in M/s. Upper Ganges Sugar & Industries Ltd. v. Commissioner Customs & Central Excise [2015 (5) TMI 569 - ALLAHABAD HIGH COURT], the aforesaid question of law is answered in favour of Revenue and against Assessee. - Central Excise Appeal Defective No. 113 of 2008 - - - Dated:- 27-2-2015 - Sudhir Agarwal and Shashi Kant, JJ. ORDER This is already an admitted appeal. Let it b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The appellant had claimed that Welding Electrode is specified under Head 8311.00 of Central Excise Tariff and used in repair and maintenance of Machines , therefore, would fall within the category of Capital Goods . The claim was negatived by Excise authorities as well as Tribunal. 4. Before this Court, appellant has contended that Welding Electrodes would fall in the category of Capital ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the aforesaid question need be re-formulated since there appears to be some apparent error in formulating the above question. We find that appellant for the period of September, 2000 to December, 2000 availed Cenvat Credit treating the welding electrodes , as capital goods but the Excise Authorities finding that the appellant was not entitled to avail the said benefit, issued a show-cause notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 was applicable. It is pointed out that a similar matter i.e., Central Excise Appeal No. 135 of 2005 (M/s. Upper Ganges Sugar Industries Ltd. v. Commissioner Customs Central Excise) has been decided vide judgment dated 25-2-2015 [2015 (324) E.L.T. 94 (All.) and the issue raised in this matter is squarely covered by the aforesaid judgment. 7. For the reasons given in the judgment dated 25-2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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