TMI Blog2017 (5) TMI 941X X X X Extracts X X X X X X X X Extracts X X X X ..... ing and maintenance of plant and machinery - Held that: - welding electrodes were used only for installation of capital goods and were not used for repair and maintenance of plant and machinery is also not supported by any evidence - the claim of the appellant that the welding electrodes are used for fabrication of supporting structure and capital goods being not contraverted, the ratio of the dec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hether the appellant is eligible for CENVAT credit of welding electrode consumed during the period August 2005 to February 2009. It is the case of the appellant that welding electrodes were used by them for fabrication/installation of various machineries in the factory premises while the CENVAT credit is sought to be denied by both the lower authorities by recording that welding electrodes were us ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... des under the definition of Capital Goods' under Rule 2(a) of the Cenvat Credit Rules, 2004 and have come to the conclusion that the credit will 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng them as Inputs. 4.1 The Hon ble High Court of Chhattisgarh (as reproduced by the Division Bench in the above referred paragraph) has held that welding electrodes used in the fabrication of support structures is also eligible for CENVAT credit. Be that as it may, the welding electrodes used for construction of supporting structure and capital goods is not controverted by the lower authoriti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y as inputs, CENVAT credit cannot be claimed. As already recorded by me, the claim of the appellant that the welding electrodes are used for fabrication of supporting structure and capital goods being not contraverted, the ratio of the decision of Sree Rayalaseema Hi-Strength Hypo Ltd (supra) is also in favour of the appellant. In view of the above, I set aside the impugned order and allow the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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