2009 (4) TMI 628

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....shpande, Advocate, for the Respondent. [Order]. - This is an appeal filed by the revenue against the Order-in-Appeal No. AKD/12/NGP/2008 dated 31-1-08 passed by Commissioner of Central Excise & Customs (Appeal), Nagpur. 2. The brief facts of the case are that the respondents M/s. Shri Siddhabali Ispat Ltd. are engaged in the manufacture of sponge iron falling under Chapter Heading No....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ith interest and imposed penalty. The respondents preferred an appeal before the Commissioner (Appeals) against the order of the lower adjudicating authority. The Commissioner (Appeals) allowed their appeal by holding that welding electrodes used in the factory premises, for whatever purpose, are eligible for Cenvat credit. Hence this appeal by the revenue against the impugned order. 3. Ld....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... co-extensively with process of manufacture of final product and hence not eligible for Cenvat credit. The Apex Court dismissed appeal in this matter 2008 (229) E.L.T. A127 (S.C.). 4. Ld. Advocate for the respondents, on the other hand, submitted that the welding electrodes were used in the manufacture of supporting structures. Further he has invited attention to the judgment of the Rajast....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ether goods viz. welding electrodes can be regarded as "input" and Cenvat credit of duty availed on the said items used in repair and maintenance of capital goods installed in the plant or used in fabrication of supporting structure of plant and machinery is admissible to them. I find that there is a factual inconsistency between the allegations made in the show cause notice which observes that th....