TMI Blog2018 (1) TMI 411X X X X Extracts X X X X X X X X Extracts X X X X ..... OMMISSIONER OF C. EX., RAIPUR [2010 (4) TMI 429 - CHHAITISGARH HIGH COURT], where it was held that welding electrodes used in repair and maintenance of plant and machinery are inputs as defined under Rule 2(g) defined in the rule, and thus entitled for cenvat credit - credit allowed. CENVAT credit - compensation received from insurance company on the damaged inputs/ capital goods - Held that: - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f cotton fabrics and manmade fabrics etc. They were issued with a Show Cause Notices alleging wrong availment of cenvat credit of ₹ 1,00,179/- on various grounds. On Adjudication, the demand was confirmed with interest and penalty. Aggrieved by the said order, they filed appeal before the Ld. Commissioner (Appeals), who in turn, rejected their appeal. Hence, the present appeal. 2. Ld. Adv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts of fluorescent lamp), Empire Industries Vs CCE - 2004 (178) ELT 164 (Vajra Adhesives). 3. With regard to the demand of ₹ 35,294/-, the Ld. Advocate submits that merely because on damage of the raw material, finished goods and capital goods, compensation was received from Insurance agency, the cenvat credit cannot be denied without adducing evidences of its non use in the factory prem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at in the judgment cited above various items on which credit of ₹ 41,332/- availed are held to be capital goods, hence admissible to credit. Also, I find that merely because compensation has been received from insurance company on the damaged inputs/ capital goods without any evidence on record that the same were not put to use, credit cannot be denied, accordingly, credit of ₹ 35,294/ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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