2018 (4) TMI 1313

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..... 1. This appeal is directed against order-in-appeal No. HYD-EXCUS-003-APP-029-030-17-18 dated 31/07/2017. Heard both sides and perused the records. 2. On perusal of records, it transpires that the issue is regarding availment of CENVAT credit of central excise duty paid on welding electrodes during the period January 2008 to March 2011. It is the case of the Revenue that the CENVAT credit so avai .....

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..... nch judgment of the Tribunal in the case of Kisan Sahkari Chini Mills Ltd Vs CCE Meerut [2017 (352) ELT 215(Tri-AII)] is also on the same point, holding in favour of assessee. 3. Since there is no dispute as to the fact that the welding electrodes were received and used in the factory premise during the relevant period in question for maintenance and the issue having been settled by the Apex cour .....

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