TMI Blog2018 (2) TMI 128X X X X Extracts X X X X X X X X Extracts X X X X ..... (2) TMI 902 - SUPREME COURT] had observed that the definition of 'inputs' in the CENVAT Credit Rules as it stood prior to 1.4.2011 cannot be given a restrictive meaning - the denial of credit is unjustified and the appellants are eligible for credit - appeal allowed. - E/40053/2013 - 42370/2017 - Dated:- 25-10-2017 - Ms. Sulekha Beevi C.S., Member (Judicial) Ms. Sweta Giridhar, Advocate - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e same. Hence this appeal. 2. On behalf of the appellant, Id. counsel Ms. Sweta Giridhar submitted that the welding electrodes were used for repair and maintenance and that in the appellant's own case reported in 2017-TIOL-224-CESTAT-HYD, the issue has been decided in their favour. 3. The Id a AR Shri R. Subramaniyam reiterated the findings in the impugned order. 4. Heard both sid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ramala Sahkari Chini Mills Ltd. was whether credit is admissible on welding electrodes. This Tribunal in the appellant's own case vide decision cited supra has held the issue in favour of the appellant. 6. Following the same, I hold that the denial of credit is unjustified and the appellants are eligible for credit, In the result, the impugned order is set aside and the appeal is allowed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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