2017 (3) TMI 921

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..... the Respondent. [Order Per: Sulekha Beevi, C.S.,] This case has a chequered history and has several rounds of litigation. The appellants are manufacturers of iron and steel products and are registered with the Central Excise Department. They were issued 14 show-cause notices for an amount of Rs. 13,07,51,294/- being the modvat credit alleged to be taken wrongly on the duty paid on 4384 items dur .....

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..... rder, the Commissioner (Appeals) has passed the impugned order wherein the credit in respect of 71 items to the tune of Rs. 42,63,285/- was disallowed. Being aggrieved, the appellants are now before the Tribunal. 2. On behalf of the appellant, the learned counsel Shri Karan Talwar explained the various facts and the amount involved as well as the SI. No. of these items in the table given in impug .....

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..... nder category of capital goods or inputs. That whether welding electrodes are eligible for credit has been decided by the Tribunal in the case of CC&CE&ST, Guntur Vs. The Andhra Sugars Ltd. [2016-TIOL-2047-CESTAT-HYD]. That the welding electrodes, and MS plates were used for repair and maintenance of plant and machinery. That in the appellant's own case, the jurisdictional High Court has held .....

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..... d the submissions made before me. It is pointed out by the learned counsel that the Tribunal had remanded the matter with specific direction to pass a speaking order with regard to eligibility of credit on the subject items. Even then, in the impugned order, though the Commissioner (Appeals) has discussed that the MS items as Well as welding electrodes which are used for repair and maintenance are .....

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..... inputs cannot be given a restrictive approach. The above items shown in the table would fall under the category of capital goods or inputs. Therefore I do not find any ground to disallow the credit. The impugned order disallowing the credit is set aside. The appeal is allowed with consequential reliefs, if any. (Order pronounced and dictated in open court)
Case laws, Decisions, Judgements, O .....

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