TMI Blog2023 (12) TMI 4X X X X Extracts X X X X X X X X Extracts X X X X ..... capital goods whenever necessary, the machine may not function and manufacture would be impossible or commercially inexpedient. Welding electrodes which are hence used in relation to the manufacture of final products come under the definition of inputs as per Rule 2 of CENVAT Credit Rules, 2004. Therefore, the eligibility of the said inputs for CENVAT credit cannot be denied. Reliance can be placed in the case of M/S. TAMILNADU NEWSPRINTS PAPER LTD. VERSUS THE COMMISSIONER OF CENTRAL EXCISE [ 2017 (6) TMI 574 - MADRAS HIGH COURT] where it was held that the said issue is covered by the judgment of the Division Bench of this Court in the matter of THE NATIONAL CO-OPERATIVE SUGAR MILLS LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE [ 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elding electrodes taken wrongly and utilized was liable to be recovered along with interest and penalty. Accordingly, three Show Cause Notices were issued covering the periods from October 2006 to February 2007 proposing to demand the wrongly availed CENVAT credit along with interest and for imposing penalty. After due process of law, vide Order in Original dated 23.10.2014 confirmed the demand along with interest and imposed penalty. In appeal, Commissioner (Appeals) upheld the same. Hence the appellant is before this Tribunal. 3. Shri R. Parthasarathy, learned consultant appeared for the appellant. Shri N. Satyanarayanan, learned AR appeared for the department. 3.1 The learned consultant appearing for the appellant submitted that we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otherwise is no longer res integra and are covered by the following judgments referred to by the appellant. (a) Madras Cements Ltd. Vs. CCE, Trichy vide Final Order No. 40608 of 2016 dated 12.4.2016 (b) Madras Cements Ltd. Vs. CCE, Madurai vide Final Order No. 42888 42889/2018 dated 13.11.2018 (c) Madras Cements Ltd. Vs. CCE, Guntur vide Final Order No. A/30228/2016 dated 19.2.2016 (d) Madras Cements Ltd. Vs. CCE, Guntur vide Final Order No. A/31123/2016 dated 2.11.2016 (e) Madras Cements Ltd. Vs. CCE, Guntur vide Final Order No. A/31162 31163/2016 dated 1.11.2016 (f) Tamil Nadu Newsprints and Paper Ltd. Vs. CCE, Trichy reported in 2017 (357) ELT 60 (Mad.) (g) Union of India Vs. Hindustan Zinc Ltd. reported in 2007 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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