TMI Blog2018 (8) TMI 2001X X X X Extracts X X X X X X X X Extracts X X X X ..... these appeals is to allow credit of the service tax paid on the CHA and other services in respect of the export consignments so that the exporter would be compensated either by utilization of such credit for payment of other taxes or by taking refund when such utilization is not possible. Appeal allowed - decided in favor of appellant. - E/75185,75199-75200/2016 - FO/A/77286-77288/2018 - Dated:- 10-8-2018 - SHRI P. K. CHOUDHARY, MEMBER (JUDICIAL) Shri R. Chhibber, Advocate for the Appellant (s) Shri A. Roy, Suptd. (AR) for the Respondent(s) ORDER All the three appeals are arising out of common order-in-appeal, hence they are taken together for disposal. 2. Briefly stated the facts of the case are that the capi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, he relied upon the following judgments:- (i) Tamilnadu Newsprints Paper Ltd. Vs. Commissioner of Central Excise, Truchirapalli reported in 2017 (357) E.L.T. 60 (Mad.). (ii) Commissioner of Central Excise, Bangalore-I Vs. Alfred Herbert (India) Ltd. reported in 2010 (257) E.L.T. 29 (Kar.) 4. The Ld. D. R. re-iterates the orders of the lower authorities. 5. Heard both sides and perused the appeal records. 6. Dispute in the present appeals is whether the CENVAT Credit of welding electrodes, used for repair and maintenance of capital goods i.e. plant and machinery, which were used in manufacture of final products, were available to the assessee. I find that the issue is no more res-integra in view of judgment of the Hon b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) wherein similar issue has been directed to be placed before the Larger Bench is valid? 7 8. A perusal of the Questions of law No. 1 and 2 would show that the only issue, in effect, which, the Court is required to answer, is, with regard to the admissibility of Cenvat credit on welding electrodes. 9 . In view of the fact that the said issue is covered by the aforementioned judgment of the Division Bench of this Court in the matter of : National Co-operative Sugar Mills Ltd. v. Commissioner of Central Excise, Madurai, 2016 (344) E.L.T. 832 (Mad.), the questions of law No. 1 and 2 are answered in favour of the assessee, and against the Revenue. It may be pertinent to note that in so far as the judgments mentioned in q ..... X X X X Extracts X X X X X X X X Extracts X X X X
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