TMI Blog2016 (1) TMI 1212X X X X Extracts X X X X X X X X Extracts X X X X ..... ESTAT NEW DELHI] relying upon the judgment of Hon’ble Chhattisgarh High Court in case of Ambuja Cement Eastern Ltd. [2010 (4) TMI 429 - CHHAITISGARH HIGH COURT ], it has been held that welding electrodes used for repair and maintenance of plant and machinery eligible for Cenvat Credit. It was observed therein that in Sree Rayalseema Hi Strength Hypo Ltd., [2012 (11) TMI 255 - ANDHRA PRADESH HIG ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ailing credit on inputs. A show-cause notice was served upon the appellants alleging wrong availment of credit on welding electrodes and gases under the category of inputs. After due process of law, the original authority disallowed the credit of ₹ 3,29,224/- availed on welding electrodes and gases, and confirmed the demand along with interest. But no penalty was imposed under Rule 15(1). Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... considered as input and that such repair is essential for the manufacture of final products. The appellants had provided the details of credit availed in statements filed along with ER-1 returns. If the repairs are not carried out, the manufacture of the final products would come to standstill. That these items satisfy the definition of inputs used directly or indirectly in the manufacture of fina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submissions. The issue involved is whether CENVAT credit is admissible in respect of welding electrodes and gases used for repair and maintenance of plant and machinery. In Kisan Co-Operative Sugar Factory Ltd. Vs. CCE, Meerut-I, the Tribunal has considered the various judgments on the issue. It was observed therein that in Sree Rayalseema Hi Strength Hypo Ltd., the Honble Court has not considered ..... X X X X Extracts X X X X X X X X Extracts X X X X
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