TMI Blog2016 (4) TMI 686X X X X Extracts X X X X X X X X Extracts X X X X ..... e used “in or in relation to the manufacture of final product whether directly or indirectly” and the expression “used in the factory of manufacturer” are both satisfied in the instant case. Therefore, by following various judgments and the very definition of 'input', the impugned order is set aside. - Decided in favour of appellant with consequential relief - E/41702/2013 - Final Order No. 4060 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the manufacture of cement, after pointing out by the department, the appellant assessee reversed the cenvat credit taken on Welding Electrodes in June 2010. 3. Show cause notice was issued proposing demand for recovery of cenvat credit taken on ineligible inputs Welding Electrodes , appropriation of the amount reversed by the appellant assessee, demand of interest and proposed imposition o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the plant and machinery which are used in the manufacture of final products. He relied on this Tribunal s Final Order No. 41781 - 41782/2015 in the case of India Cements Ltd. Vs. CCE, Trichy, wherein the Tribunal following the decision of the Honble High Court of Madras reported in 2006-TIOL-458-HC-MADE-CX and the Tribunal s final order in the case of Tamil Nadu Newsprint and papers Ltd. Vs. C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 6. After hearing both sides and on perusal of the records, I find that the short issue involved in this appeal relates to eligibility of Cenvat credit availed on welding electrodes used in relation to the manufacture of final products. (i) This is the second round of litigation. On the previous occasion, vide Final Order No. 40016/2013 dated 18.01.2013, the matter was remanded to the Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of `Input is very wide and that welding electrodes were used in or in relation to the manufacture of final product whether directly or indirectly and the expression used in the factory of manufacturer are both satisfied in the instant case. 7. By respectfully following these judgments and the very definition of `input , the impugned order is set aside with consequential relief if any ..... X X X X Extracts X X X X X X X X Extracts X X X X
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