TMI Blog2024 (3) TMI 446X X X X Extracts X X X X X X X X Extracts X X X X ..... AMBUJA CEMENTS EASTERN LTD. VERSUS COMMISSIONER OF C. EX., RAIPUR [ 2010 (4) TMI 429 - CHHAITISGARH HIGH COURT] where Welding Electrode has already been considered to be input for allowing CENVAT Credit. Appeal filed by Revenue dismissed. - HON BLE SHRI R. MURALIDHAR , MEMBER ( JUDICIAL ) And HON BLE SHRI RAJEEV TANDON , MEMBER ( TECHNICAL ) Shri P. K. Ghosh , Authorized Representative for the Revenue Shri Deepro Sen , Advocate for the Respondent ORDER Per : R. MURALIDHAR : The Respondent also avails Cenvat credit of the duty paid on various inputs and capital goods used in or in relation to the manufacture of dutiable goods. The Respondent is clearing their final products on payment of appropriate Central Excise duty. The activities and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd therefore they have correctly availed the Cenvat Credit. The Adjudicating authority relying on various case law dropped the demands. Being aggrieved, the Revenue filed the present Appeal. 4. The Ld.AR for the Department reiterates the grounds of Appeal and submits that the Adjudicating authority was in error in dropping the demands. He prays that the present Appeal may be allowed. 5. The Ld.Counsel appearing on behalf of the Respondent submits that the issue is no more res integra. In their own case, in the case of the Appellant s different units, the Tribunals and High Courts have been consistently holding that they would be eligible for Cenvat Credit. He relies on the decision of this Bench in the case of Steel Authority of India Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 (Chhattisgarh), the coordinate Bench of this Court has held that CNEVAT Credit is admissible in respect of the above cited items as they fall within inputs . It is also not disputed that Judgment of this Court in the matter of Ambuja Cements Eastern Ltd. (supra) has been assailed before the Hon ble Supreme Court in SLP Civil No.021539-021540/2011 and SLP (C) .CC No.012234-012235/2011 which is still pending before the Supreme Court and further that on the basis of order passed Ambuja Cements Eastern Ltd. (supra), a bunch of tax appeals have been dismissed on the same reasoning vide order dated 13-9-2017 in Tax Case No.59 of 2011 [2018 (16) G.S.T.L. 462 (Chhattisgarh)] (M/s. Vandana Global Limited v. Commissioner, Central Excise and Customs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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