TMI Blog2021 (5) TMI 838X X X X Extracts X X X X X X X X Extracts X X X X ..... welding electrodes were used in the factory of the manufacturer as they were used to maintain the machinery. Therefore, they are squarely covered by the definition of input under Rule 2(k). Unlike the definition of input prior to 1.3.2011, for something to qualify as an input, it need not be used in or in relation to manufacture of the final product but it only needs to be used within the factory of the manufacturer. There is no dispute that the welding electrodes have been so used. CENVAT credit can therefore, not be denied. Consequently, the penalty also cannot be imposed. The impugned order dated 16.02.2018 passed by the Commissioner (Appeals) denying the CENVAT credit and upholding the penalty is contrary to law and cannot be sust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 dated 17-4-2017 06/Suptd/R-II/HPR/2016-17 dated 22.2.2017 April 2015 to November 2015 ₹ 44,781 ₹ 44,781 2 234-CE/Appl I MRT/HPR/2017 dated 3.5.2017 361(92/2014) ADJ/DC/HPR/2016-2017/949 dated 7.3.2017 2008-09 to 2012-13 ₹ 74,710 ₹ 74,710 4. Learned counsel submits that aggrieved by the impugned order, two appeals were filed with respect to the two Orders in original mentioned above. Against S.No. 1 of the above table, Excise Appeal no. 71352 of 2018 was filed and the appeal was allowed by Final Order No. 70789/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of India reported as 2008 (228) ELT 517 (Raj.) and held that such use of welding electrodes cannot be denied the benefit of Cenvat credit. Though the period involved in the present appeal is subsequent to 01.04.2011 when the definition of inputs underwent change but I note that even after the amendment, the goods used in the manufacture of the final products are Cenvatable. Admittedly, repair and maintenance of plant and machinery is one of the activities which are related to the manufacture of final product. Inasmuch as, without the said activity, the manufacturing process cannot be continued, it has to be held that the welding electrodes used for repair and maintenance of plant and machinery are Cenvatable. 4. In view of the above, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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