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2016 (4) TMI 1031 - CESTAT ALLAHABAD

2016 (4) TMI 1031 - CESTAT ALLAHABAD - TMI - Disallowance of Cenvat credit and imposition of penalty under Rule 15 of CCR - Welding electrodes used in repair and maintenance of already manufactured goods - Appellant contended that "input" as per definition 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 - Held that:- the app .....

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t 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 ₹ 50,094/- on welding electrodes as it appeared to revenue that the same are in the nature of consumables used for repair an .....

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f Ambuja Cement Eastern Limited Vs. Commissioner - 2010-TIOL-309-HC-CHHATTISGARH-CX, wherein Cenvat credit on welding electrodes used in repairs is held admissible. Vide OIO dated 16/8/12, the proposed demand was confirmed along with interest and equal amount of penalty was imposed under Rule 15 one of CCR, 2004. Being aggrieved the appellant preferred appeal for the Commissioner (appeals) who vide the impugned order was pleased to confirm the disallowance of Cenvat credit observing that this Tr .....

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ith 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 .....

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