TMI Blog2017 (5) TMI 629X X X X Extracts X X X X X X X X Extracts X X X X ..... f SREE RAYALASEEMA HI-STRENGTH HYPO LTD. Versus COMMR. OF CUS. & C. EX., TIRUPATI [2012 (11) TMI 255 - ANDHRA PRADESH HIGH COURT], where it was held that Once the assessee availed credit u/r 2(k) of the Rules of 2004 without entitlement it amounts to contravention of the rule with the intention of evading payment - the appellant is eligible for Cenvat Credit on the impugned goods - the first appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtmental representative and perused the records. 5. On perusal of the records, I find that the issue fails for consideration in this case is whether respondent is eligible to avail CENVAT credit on the Central Excise duty paid on welding electrodes which is consumed in the respondent's factory exclusively use for repair and maintenance of machinery. I find that the first appellate authori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... using welding electrodes. Present issue being identical, following judicial discipline, I hold that the appellant is eligible for Cenvat Credit on the impugned goods. As the demand is not sustainable, issues of interest or imposition of penalty do not arise. 6. It can be seen from the above reproduced findings of the first appellate authority that he has followed the judicial discip ..... X X X X Extracts X X X X X X X X Extracts X X X X
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