TMI Blog2019 (6) TMI 317X X X X Extracts X X X X X X X X Extracts X X X X ..... air and maintenance of machinery and such machinery are used in manufacture of final products and the welding electrodes are used within the factory of manufacture, they are squarely covered by the definition of inputs under Rule 2(k) of CENVAT Credit Rules 2004. Appellant are entitled to CENVAT Credit on the welding electrodes so used - credit allowed - appeal allowed - decided in favor of appellant. - Central Excise Appeal No.31240, 31241 of 2018 - Final Order No. 30504-30505/2019 - Dated:- 6-5-2019 - MR. P. VENKATA SUBBA RAO, MEMBER (TECHNICAL) Shri V.A.A. Ravi Kumar, Adv for the Appellant. Shri Mir Anwar Mohiuddin, Authorised Representative for the Respondent. ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 2(k) of CENVAT Credit Rules 2004 was amended on 01.03.2011, (effective from 01.04.2011) and the definition of inputs has been enlarged to include all goods used in the factory by the manufacturer of the final products and subject to some exclusions indicated therein. He would assert that welding electrodes were not excluded in the definition. It is not in dispute that the welding electrodes were used by them within the factory of manufacture of final products. The only reason Revenue sought to deny them CENVAT Credit on these welding electrodes is on the ground that they were not used in or in relation to manufacture of their final products but are used for repair and maintenance of their machinery and capital goods. Therefore, the Reve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs and asserts that the welding electrodes in question were used post 01.04.2011 but not in manufacture of final products but for repair and maintenance of machinery. These welding electrodes have no relationship whatsoever with the manufacture of final products and therefore they are excluded by virtue of exclusion part of the definition of inputs under Rule 2(k)(F) which excludes any goods which have no relationship whatsoever with the manufacture of the final products. 4. I have considered the arguments of both sides and perused the records. It is not in dispute that the welding electrodes in question were used after 01.04.2011 when the definition of inputs has been enlarged to include all goods used in the factory of ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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