Tribunal grants Cenvat credit on welding materials, citing legal precedents. Consequential relief awarded.

M/s. Lafage India Pvt. Ltd. Versus C.C.E. Raipur

M/s. Lafage India Pvt. Ltd. Versus C.C.E. Raipur - TMI Issues:
Dispute over eligibility for Cenvat credit on welding electrodes and gases used in maintenance of plant and machinery.

Analysis:
The appeal in question was filed against the order of the Commissioner (Appeals-I), Raipur, dated 29.05.2008. The appellants, engaged in the manufacture of clinker and cement, were availing Cenvat credit on various inputs, including welding electrodes and gases used in the maintenance of plant and machinery for production. The dispute centered around the eligibility of the appellants for Cenvat credit amounting to &8377; 5,26,342. The original authority upheld the demand for recovery of the credit, a decision affirmed by the Commissioner (A) in the impugned order, leading to the appellant's appeal before the tribunal.

Upon hearing both sides and examining the appeal records, the tribunal referred to the legal precedents established in similar cases. The Hon'ble Chhattisgarh High Court in Ambuja Cement Eastern Ltd. Vs. CCE 2010 (256) ELT 690 (Chhattisgarh) had ruled that welding electrodes used in the repair and maintenance of plant and machinery are indeed eligible for Cenvat credit. Furthermore, in the appellant's own case, the tribunal had previously held in Final Order No. 51706/2014 dated 22.04.2014 that the appellants were entitled to Cenvat credit on welding electrodes and gases used for the repair and maintenance of capital goods. Citing these legal precedents, the tribunal allowed the appeal, granting consequential relief to the appellant.

In the operative part of the order pronounced in the open court, the tribunal likely outlined the specific relief granted to the appellant, thereby bringing the matter to a conclusion.