2016 (7) TMI 490

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..... r: Sulekha Beevi, C.S. ] 1. The issue involved is the denial of credit on welding electrodes used for repair and maintenance. 2. The appellants are manufacturers of cement and cement clinker and are availing credit on inputs and capital goods. During the period  01-11-2011 to 31-10-2012, they availed credit of duty paid on welding electrodes to the tune of Rs. 1,87,748/-. Department was of .....

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..... Kisan cooperative Sugar Factory Ltd Vs CCE, Meerut 2013(296) ELT 523(Tri-Del). 4. The learned counsel adverted to the amendment brought forth to the definition of inputs w.e.f. 01-04-2011. The definition provides that inputs means all goods used in the factory by the manufacturer of the final product . The definition excludes only goods which have no relationship, whatsoever with the manufacture .....

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..... the manufacture of final product is not allowed. Goods such as furniture and stationary used in an office within the factory are goods used in the factory and are used in relation to the manufacturing business and hence the credit of same is allowed" 5. The learned AR Shri Chatur Singh reiterated the findings in the impugned order. He submitted that welding electrodes cannot be considered as inpu .....

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