TMI Blog2017 (6) TMI 758X X X X Extracts X X X X X X X X Extracts X X X X ..... hin the factory premises and is being used in relation to manufacturing only by the appellant - credit allowed. Appeal allowed - decided in favor of appellant. - E/430/2012-SM - A/53732/2017-SM[BR] - Dated:- 5-6-2017 - Mr. Ashok K. Arya, Member (Technical) Shri Shashwat, Advocate - for the appellant Shri K. Poddar, D.R. - for the respondent ORDER Per: Ashok K. Arya M/s Steel Authority of India Ltd. is in appeal against the Order-in-Original No.54/2011 dated 22.11.2011 whereunder the appellant assessee has been denied benefit of Cenvat credit on welding electrodes and wash oil used within the factory. 2. Both sides represented by ld. Counsels, Shri Shashwat and Shri K. Poddar have been heard. 3. Aft ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods. This has been specifically stated by them in their reply to the notice. The eligibility of welding electrodes for Cenvat credit has been well settled by various decisions. The learned counsel made specific reference to Tribunal decision vide Final Order No.51979/2016-EX.(DB) dated 20.5.2016 in Lafarge India Pvt. Ltd. Vs. CCE Raipur and in final order No.51838/2016 dated 18.5.2016 in Mangalam Cement Ltd. Vs. CCE, Jaipur-I. The Tribunal has following the decision of Hon ble Chhattisgarh High Court in Ambuja Cements Eastern Ltd. Vs. CCE, Raipur 2010 (256) ELT 690 (Chhattisgarh). 3.1 In the case of input wash oil, the ld. DR for the Revenue pleads that wash oil is used in the Coal Chemical Division which is not subject to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or as fuel, or for generation of electricity or steam used in or in relation to manufacture of final products or for any other purpose, within the factory of production. 5.2 From the above definition, it is very clear that a manufacturer is entitled to Cenvat credit in respect of inputs or capital goods received in the factory of manufacture of final products used directly or indirectly in relation to manufacture of final products or any other purpose within the factory of production. The definition is very wide to cover even maintenance and repair. In view of this and also the various case-laws relied on by the learned Commissioner (Appeals), we do not find any merit in the Revenue s appeal and the same is dismissed. 3.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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