2013 (7) TMI 707 - AT - Central Excise

Appeal Allowed Without Pre-Deposit for Cenvat Credit on Welding Electrodes

The Appellate Tribunal CESTAT NEW DELHI allowed the appeal without pre-depositing dues, granting Cenvat Credit for welding electrodes used in capital ... Cenvat Credit - Commissioner denied benefit and imposed penalty - Held that:- the welding electrodes used for repair and maintenance of the machinery are cenvatable items - Following decision of Gobind Sugar Mills Ltd. Versus Commissioner of Central Excise, Lucknow [2012 (6) TMI 71 - CESTAT, New DELHI] - Decided in favour of assessee. The Appellate Tribunal CESTAT NEW DELHI, with Ms. Archana Wadhwa presiding, decided to proceed with the appeal without pre-depositing dues. The Tribunal allowed the appeal, granting Cenvat Credit for welding electrodes used in repair and maintenance of capital goods. The earlier order of the Tribunal in the same appellant's case supported this decision. The Commissioner's demand for duty was overturned due to a typographical error, and the appeal was allowed with consequential relief to the appellant.