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2016 (4) TMI 142 - CESTAT CHENNAI

2016 (4) TMI 142 - CESTAT CHENNAI - TMI - Denial of cenvat credit on welding rods/electrodes used as inputs for repair and maintenance of plant and machinery - Held that:- Appellants are eligible for input credit availed on electrodes used for repair and maintenance of the plant and machinery which in turn used for manufacture of final product. See CCE Trichy Vs India Cements [2006 (6) TMI 114 - MADRAS HIGH COURT ] - Appeal Nos. E/17/2012 & E/472/2012 - Final Order No. 41781-41782/2015 - Dated:- .....

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8377; 2,37,389/- respectively and imposed equivalent penalties. On appeal, Commissioner (Appeals) upheld the orders and rejected the appeals. Hence the appeals filed by appellant-assessee before the Tribunal. 3. Ld. Advocate appearing for the appellants submits that the issue stands settled by the Hon'ble Madras High Court in their own case reported as CCE Trichy Vs India Cements - 2006-TIOL-458-HC-MAD-CX wherein the Hon'ble High Court has dismissed the Revenue's appeal. He also reli .....

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st Tribunal's order dt. 10.12.2004 wherein the Hon'ble Madras High Court in the case of CCE Trichy Vs India Cements Ltd. (supra) upheld the Tribunal's order and rejected the appeal of Revenue. The relevant paragraphs of the Hon'ble High Court's order are produced as under :- "5.The Larger Bench of the Tribunal in Jawahar Mills Ltd. v. Commissioner of Central Excise, Coimbatore [1999 (108) E.L.T. 47], held that control panels, cables, welding electrodes, etc. would also q .....

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