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M/s Ultratech Cement Ltd. Versus CCE & ST, Jaipur – II

2016 (12) TMI 989 - CESTAT NEW DELHI

Denial of CENVAT credit - steel items such as MS Plates, Angles, Channels etc which has been used in fabrication of plant and machinery - welding electrodes which has been used for repair and maintenance of plant and machinery - denial on the ground that these two items are neither inputs nor capital goods to avail Cenvat credit - Held that: - I find that in the case of Singhal Enterprises Pvt. Ltd. [2016 (9) TMI 682 - CESTAT NEW DELHI] this Tribunal has examined the case also and thereafter arr .....

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een used for transportation of finished goods. In these circumstances, user tests qualifies that these items have been used for fabrication of plant and machinery, therefore, appellant is entitled for Cenvat credit. - The Cenvat credit on steel items and welding electrode is allowed - appeal allowed - decided in favor of appellant-assessee. - Excise Appeal No.55503 of 2013 (SM) - Final Order No. 55428/2016 - Dated:- 15-11-2016 - Shri Ashok Jindal, Member (Judicial) Shri Rahul Tangri, Advocat .....

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ered the submissions. 3. On hearing the parties I find that the following issues emerges from the facts of the case :- (i) whether appellant is entitled to Cenvat credit on welding electrodes which has been used for repair and maintenance of plant and machinery and (ii) whether the appellant is to avail Cenvat credit on steel items such as MS Plates, Angles, Channels etc. which have been used in fabrication of plant and machinery or not. 4. Regarding issue number (i), the said issue has been dea .....

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l not be allowable under this Rule. However, we find that the credit of duty paid on Welding Electrodes has been held allowable by several decisions of this Tribunal and hence the issue is no more res-integra. We also find that several High Courts have also allowed such credit considering the same as allowable within the definition of Input under the Cenvat Credit Rules. One such reference can be made to the decision of the Hon ble High Court of Chhattisgarh in the case of Ambuja Cements Eastern .....

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the credit on welding electrodes considering them as inputs . The learned Counsel also relied in the case of Dwarikesh Sugar Industries Ltd. vs. CCE, Meerut reported in 2016 (334) E.L.T. 48 (All.), I find that in the case of Singhal Enterprises Pvt. Ltd. (supra) this Tribunal has examined the case also and thereafter arrived at the decision that appellant is entitled to avail Cenvat credit on welding electrodes which has been used in repair and maintenance of plant and machinery. Therefore, rel .....

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r not, therefore, uses tests are required. The said issue was also examined by the Tribunal in the case of Singhal Enterprises Pvt. Ltd. (supra) wherein the Tribunal observed as under :- 15. We find that the controversy can be laid to rest by making a reference to the decision of the Apex Court in the case of CCE, Jaipur vs. Rajasthan Spinning & Weaving Mills Ltd., - 2010 (255) E.L.T. 481 (S.C.) = 2010 - TIOL - 51 - SC - CX., wherein the Hon ble Supreme Court has considered an identical issu .....

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