2009 (11) TMI 313

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....r]. Heard. 2. Appellant is taking exception to the order passed by the Customs, Excise & Service Tax Appellate Tribunal disallowing Cenvat credit in so far as welding electrodes are concerned. 3. The notices of Show Cause [B and C] at pages 18 and 21 respectively contain the factual matter due to which disallowance was notified which reads as follows:- 2 ……………………………....

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....ained, denied etc. 6. It is not the case of the appellant that a large volume of electrodes was purchased, out of which the certain volume for which the portion of Cenvat credit was claimed, was actual input, and the remaining stock was used for re pairs and maintenance. In absence of any such explanation, no grounds are disclosed as a foundation for challenge to the impugned order. 7. We ha....