TMI Blog2016 (4) TMI 1031X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant with consequential relief - Ex Appeal No. 50320/15 - - - Dated:- 29-3-2016 - Anil Choudhary, Member (J) For the Petitioner : Shri Rajesh Chibber, Adv For the Respondent : Shri Pawan Kumar Singh, Supdt. (AR) ORDER Per Anil Choudhary The appellant is manufacturer of sugar and molasses and denatured ethyl alcohol and is in appeal against order in appeal dated 3/7/14 passed by the Commissioner (Appeals), Lucknow, by which the disallowance of credit on welding electrodes used in repair and maintenance, have been upheld, although the penalty under Rule 15 of CCR have been deleted. 2. A show cause notice dated 7/4/12 was issued for the period October, 2011 to March 2012 for disallowing Cenvat credit of ₹ 50 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (278) ELT 167. Being aggrieved the appellant is before this Tribunal. 3. The ld. Counsel for the appellant states that with effect from 1/4/11 the definition of input has been substituted vide notification number 3/11 - CE (NT) dated 1/3/11 and accordingly, input means -all goods used in the factory by the manufacturer of the final product. Accordingly as electrodes have been admittedly used by the appellant-manufacturer in the factory of production, the Cenvat credit is allowable. He further relies on the ruling of this Tribunal in the case of M/s Bajaj Hindustan Ltd. Vs. CCE, Lucknow: 2014 (313) ELT 563 (Tri.-Del.). Under similar facts and circumstances, this Tribunal distinguished the ruling of Honourable Andhra Pradesh High Court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the question before the Honourable Allahabad High Court in the case of Upper Ganges Sugar Industries Ltd. (supra) was whether the welding electrodes can be treated as capital goods under Rule 57Q of the erstwhile Central Excise Rules, 1944, which is not the issue in the present appeal. Accordingly, I hold that the appellant is entitled to take Cenvat credit on welding electrodes in view of the substituted definition of inputs with effect from 1/4/11. The appeal is allowed with consequential benefits. The impugned order is set aside. 6. Thus, the appeal is allowed. The appellant will be entitled to consequential benefit, if any, in accordance with law. ( Dictated and pronounced in the open Court ) - - TaxTMI - TMITax - Central E ..... X X X X Extracts X X X X X X X X Extracts X X X X
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