TMI Blog2017 (1) TMI 485X X X X Extracts X X X X X X X X Extracts X X X X ..... at such goods should only be ‘used in or in relation to manufacture of final products. Reliance placed in the case of M/s. Cement Corporation of India v. CCE, Hyderabad [2016 (7) TMI 490 - CESTAT HYDERABAD], involving period 1-11-2011 to 31-10-2012 after the said amendment, has held that the credit cannot be denied on welding electrodes used for repair and maintenance. Credit allowed - appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der appealed against is ₹ 43,373/-, out of which the credit denied on welding electrodes was ₹ 31,294/- and the credit denied on gases was ₹ 12,079/-. 3. On behalf of the appellant M/s. India Cements Ltd. learned Advocate Ms. A.S.K. Swetha also reiterated the submissions made in the ground of appeal. She also submitted that the issue stands settled in their favour and that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... capital goods are not eligible for Cenvat credit. He further pointed out that the said decision has been appealed to the Apex Court and pending judgment, hence the issue in question is still not settled. 5. Heard both sides and have also gone through the facts and records of the case. 6. It is noticed that the period of dispute in this case is April 2011 to January 2012. This being so, the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods used in the factory, there being no caveat, that such goods should only be used in or in relation to manufacture of final products. 8. This being the case, I am of the considered opinion that for the impugned period of this appeal, there is no legal impediment for the appellant to avail credit on welding electrodes and gases used in repair, maintenance of capital goods. 9. The case la ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... epair and maintenance of plant and machinery, under the category of inputs. 11. Following these decisions, I am of the considered opinion that the appellant is very much eligible to avail credit in respect of welding electrodes and gases, as inputs. 12. Appeal is allowed, with consequential benefits, if any, as per law. (Operative part of this order was pronounced in Court on conclusion o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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