TMI Blog2018 (4) TMI 1449X X X X Extracts X X X X X X X X Extracts X X X X ..... ts in hand, we have no hesitation in holding that the structural items used in the fabrication of support structures would fall within the ambit of ‘Capital Goods’ as contemplated under Rule 2(a) of the CCR, hence will be entitled to the Cenvat Credit - credit allowed - appeal dismissed - decided against Revenue. - 50436 of 2018 - 51288 /2018 - Dated:- 9-4-2018 - Mr. Justice (Dr.) Satish Chandr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... intenance of various capital goods such as plant and machinery, pipes, tubes etc. which are used in the factory premises for manufacture of final products and the respondents availed the cenvat credit on duty paid LPG gas. But the same was not allowed by the department. However, on appeal, Commissioner (Appeals) has allowed the credit. Being aggrieved, the department has filed the present appeal. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder this Rule. However, we find that the credit of duty paid on Welding Electrodes has been held allowable by several decisions of this Tribunal and hence the issue is no more res integra. We also find that several High Courts have also allowed such credit considering the same as allowable within the definition of Input under the Cenvat Credit Rules. One such reference can be made to the decisi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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