TMI Blog2018 (10) TMI 1545X X X X Extracts X X X X X X X X Extracts X X X X ..... er Hon’ble Supreme Court’s order. As long as the Tribunal’s order has not been set aside by the higher Appellate Forum, the same holds the field - impugned order upheld. CENVAT Credit - welding electrodes - Held that:- The issue is covered by various decisions of the High Courts, where on similar issue, credit is allowed - credit allowed. Appeal dismissed - decided against Revenue. - APPEAL No. E/70732/2016-EX[SM] - FINAL ORDER NO 72470/2018 - Dated:- 24-10-2018 - Mrs. Archana Wadhwa, Member (Judicial) Shri Pawan Kumar Singh (Supdt.) AR for Appellant Request for Adjournment for Respondent ORDER Per: Archana Wadhwa After rejecting the request for adjournment made by the learned counsel for the responden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... set aside the demand. Hence, the present appeal filed by the Revenue. 4. As regards the first issue I find that the Appellate Authority has held in the favour of the respondent by observing as under:- (a) The first part is of denial of cenvat credit availed on end cuttings/scrap of precision pipes/tubes generated at depots. The relevant portions of the Hon ble CESTAT s final order No. A/51598/2015 dated 07.05.2015, passed in the appellant s case for previous period, reads as under,- 11. As regards the Cenvat credit demand of ₹ 1,20,48,313/- in respect of end cuttings of pipes received dealer invoices, we find that the various depots had transferred the end-cuttings of pipes under invoices wherein the proportionate du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. Revenue is not denying the fact that the issue is covered by the earlier order of the Tribunal in the same assessee s case but submits the view adopted by the Tribunal is not correct. I note that the issue stands decided by the Tribunal by relying upon the earlier Hon ble Supreme Court s order. As long as the Tribunal s order has not been set aside by the higher Appellate Forum, the same holds the field. As such I find no infirmity in the impugned order of Commissioner (Appeals). 6. As regards second part of the order relatable to availability of Cenvat Credit on welding electrodes, I find that the issue is covered by various decisions of the High Courts. Suffice it to say that the Appellate Authority was justified in following ..... X X X X Extracts X X X X X X X X Extracts X X X X
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