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2016 (4) TMI 686 - CESTAT CHENNAI

2016 (4) TMI 686 - CESTAT CHENNAI - TMI - Eligibility of Cenvat credit - availed on inputs “Welding Electrodes” - used inputs for repair and maintenance of the plant and machinery which are used in the manufacture of final products - Held that:- the appellant’s contention that the definition 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” a .....

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assed by the Commissioner (Appeals). 2. The brief facts of the case are that the appellants are engaged in the manufacture of cement falling under Chapter 25 of Central Excise Tariff Act, 1985 and availing Cenvat Credit on various inputs and capital goods used in relation to the manufacture of the final product. During audit by the department it was noticed that they had availed cenvat credit on Welding Electrodes for the period July 2009 to May 2010 for an amount of ₹ 1,15,463/-. Since it .....

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e 15(2) of Cenvat Credit Rules, 2004. On adjudication, the Commissioner confirmed the demand, appropriated the amount reversed by the appellant and interest under Section 11 AB read with Rule 14 of CCR, 2004 and imposed equal penalty under Section 11 AC of the Central Excise Act, 1944 read with Rule 15 (2) of CCR, 2004. On appeal, the Ld. Commissioner (Appeals) upheld the order of the adjudicating authority. Aggrieved by the order of the Ld. Commissioner (Appeals), the appellants are before this .....

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06-TIOL-458-HC-MADE-CX and the Tribunal s final order in the case of Tamil Nadu Newsprint and papers Ltd. Vs. CCE, Trichy - 2015-TIOL-267-CESTAT-MAD, has held that the appellants are eligible for input credit availed on electrodes used for repair and maintenance of the plant and machinery which are used for manufacture of final product. He submitted that since the issue now stands settled by the Tribunal in the above cases, pleaded to set aside the impugned order and allow their appeal. 5. The L .....

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