TMI Blog2018 (2) TMI 1608X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal has allowed CENVAT credit on the steel items and welding electrodes used in the factory of production for manufacture of excisable goods as inputs as defined in section 2(g) of CCR 2002 - credit allowed. Welding electrodes - Held that: - the welding electrodes has been used for repairs and maintenance of plant and machinery which has been ultimately used for manufacturing of final prod ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sue in favour of the appellant vide order No.FO/54636/2014 dated 21.11.2014, but the said order was challenged by the Revenue before the Hon ble High Court and the Hon ble High Court has remanded the matter back to this Tribunal to give the finding extensively on the issue of limitation. Therefore this appeal is before us. 3. The facts of the case are that during the period February 2007 to Dec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ying on the various decisions of the Tribunal. Against the said order, the Revenue filed appeal before the Hon ble High Court, who remanded the matter back to this Tribunal with observation that Tribunal should give its finding on the issue of limitation in detail by controverting the findings of the authorities below. Hence this appeal. 4. We find that the issue before us is that whether the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he case of CC CE, Bhopal v. Prakash Industries Ltd. [2016 (341) ELT 340 (Tri.-Del.)] this Tribunal has also allowed cenvat credit on steel items used for manufacturing of supporting structures of various machineries, sheds, platform, walkways, galleries, staircases etc. Therefore, relying on the various decisions cited by the appellant, on merits, we hold appellant are entitled to avail Cenv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t invokable. Further, we find that in this case, the whole demand has been raised by invoking extended period of limitation. In that circumstances also, the demands are not sustainable. 7. In view of the above, we aside the impugned order and allow the appeal with consequential relief, if any. (Operative part of the order was pronounced in the open Court) - - TaxTMI - TMITax - Central ..... X X X X Extracts X X X X X X X X Extracts X X X X
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