TMI Blog2022 (9) TMI 1337X X X X Extracts X X X X X X X X Extracts X X X X ..... n which these two components were being used. Hence, both Welding Electrodes and D.A. Gas are required for smooth process of manufacturing, for which definition of input provided under Rule 2(k)(i) is squarely applicable as the clarificatory Circular of the Board issued on 29.04.2011 clearly mentions that goods used in relation to manufacture of final product in indirect way also excludes the definition contained in the said Rule 2(k)(F) that deals with goods having no relationship with manufacture of final product. The credits availed by the Appellant on Welding Electrodes and D.A. Gas are eligible credits and Appellant had rightly availed the same - Appeal allowed - decided in favor of appellant. - Excise Appeal No. 87998 of 2019 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and penalties on various provisions of the CA Act and CENVAT Credit Rules. Appellant s appeal before the Commissioner of Customs, Central Excise GST (Appeals), Nagpur yielded no fruitful result apart from waiver of penalty. Hence, the appeal before this Tribunal. 3. Appellant challenged the legality of the said order primarily on two grounds. The stand taken by the Appellant is that both Welding Electrodes and D.A. Gas qualify as inputs within the amended definition of Rule 2(k)(i) of the CENVAT Credit Rules, 2004 amended w.e.f. 01.04.2011 and alternatively they also qualify as capital goods under Clause (iii) of 2(a) of the said Rules for the purpose of availing CENVAT Credit on duty paid on those 2 items. Learned Counsel for the Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9;ble Bombay High Court (Nagpur Bench) reported in 2018 (360) ELT 86 (Bom.) Manikgarh Cement Vs. Commissioner of Customs and Central Excise, Nagpur in which the definition of input service that was available in CENVAT Credit Rules, 2001 has been taken into consideration since the period of dispute in that case was prior to 01.04.2011 and therefore, the Order-in-Appeal is required to be set aside since amended provision of the CENVAT Credit Rules had not been taken into consideration by the Commissioner (Appeals). In citing several decisions of this Tribunal including those reported in 2019 (2) TMI 307 in the case of CC vs. Ispat Industries Ltd. and [2013 (296) ELT 209] in the case of Maihar Cement Vs. CCE, she submitted that both Welding El ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at manufacture and repair, maintenance are not the same process having link with the final product for which CENVAT Credit cannot be claimed under Rule 2(k) of the CENVAT Credit Rules, 2004, for which interference by the Tribunal in the order passed by the Commissioner (Appeals) is uncalled for. 5. I have gone through the written submissions of both the parties, relied upon case laws and perused the case record. As could be noticed from para 24 of the Order-in-Original, the adjudicating authority had observed that Welding Electrodes and D.A. Gas were used in the cement manufacturing plant of the Appellant for the purpose of repair and maintenance of its plant and machinery. This being observation of the adjudicating authority there is no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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