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India Cements Ltd. Versus Commissioner of Central Excise & ST, Tiruchirapalli & Salem

2016 (4) TMI 142 - CESTAT CHENNAI

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 machiner .....

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the Appellant : Ms Minchu Mariam Punnoose, Adv For the Respondent : Ms Indira Sisupal, AC (AR) ORDER Both the appeals are taken up together as the issue involved is common arising out two separate Orders-in-Appeal. 2. The issue relates to the denial .....

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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 .....

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e of Tamil Nadu Newsprint and Papers Ltd. Vs CCE Trichy - 2015-TIOL-267-CESTAT-MAD. 4. Ld. A.R appearing for Revenue reiterated the findings of the impugned orders. 5. After hearing both sides, I find that the issue relates to denial of input credit .....

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rein 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 .....

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the Rules and would be eligible for Modvat credit. 6. On appeal against the said decision in Commissioner of Central Excise, Coimbatore v. Jawahar Mills Ltd. [2001 (132) E.L.T. 3], the Apex Court, confirming the views of the Larger Bench, dismissed t .....

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ex Court in Commissioner v. Birla Jute & Industries Ltd. [2002 (139) E.L.T. A93], while confirming the earlier views of the Supreme Court and the Larger Bench of the Special Tribunal, held that Modvat credit was admissible for Electrodes and Cali .....

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