2009 (1) TMI 587

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....rder]. - The issue involved in this case is as to whether welding electrodes used for repair and maintenance of the sugar Mill machinery and discharge chute attached to the Centrifugal machine are eligible for capital goods Cenvat Credit or not. 2. Shri Alok Arora, Advocate, the ld. Counsel for the appellant, pleaded that so far as welding electrodes are concerned, the Cenvat credit is ava....

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....not available as per Tribunal's Larger Bench judgment in the case of J.P. Rewa Cement reported in 2003 (159) E.L.T. 553 and also the Tribunal judgment in the case of Triveni Engineering Industries reported in 2005 (186) E.L.T. 158 (Tri.-LB). As regards discharge chute attached to the Centrifugal machine, he pleaded that since the machinery can work without discharge chute, this cannot be treaded a....