TMI Blog2019 (2) TMI 1099X X X X Extracts X X X X X X X X Extracts X X X X ..... ILASPUR VERSUS SINGHAL ENTERPRISES PVT. LTD. [2017 (7) TMI 1112 - CHHATTISGARH HIGH COURT], where it was held that credit on welding electrodes must be allowed - appeal allowed - decided in favor of appellant. - TAXC No. 36 of 2006 - - - Dated:- 8-2-2019 - Shri Ajay Kumar Tripathi, Chief Justice And Shri Parth Prateem Sahu, Judge For the Appellant : Shri Ashish Shrivastava, Advocate. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntenance and repair of plant and machinery. No doubt, the view so taken by the Tribunal then, when the impugned order dated 21.07.2006 was passed, is said to be based on certain earlier adjudications, but since then, the law seems to have settled down and crystallized in some subsequent decisions and the said Tribunal itself has had occasion to pass the following order in case of Commissioner of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. Once such reference can be made to the decision of the Hon'ble High Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . M/s. Singhal Enterprises Pvt. Ltd. , decided on 19.07.2017, the impugned order dated 21.07.2006 passed by the Tribunal, the order dated 23.03.2006 passed in Appeal No. 57/RPR-I/2006 by the Commissioner, Central Excise Customs (Appeals-I) as well as the order dated 29.12.2005 passed by the Assistant Commissioner, Central Excise Division, disallowing the Cenvat credit are hereby set aside. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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