2009 (3) TMI 843

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.... the Appellant. Shri Kapil Vaish, Consultant, for the Respondent. [Order]. - All the appeals are arising out of common order and, therefore, they are taken up together for disposal. 2. The assessee filed appeals against denial of credit on Welding Electrodes and penalty. Revenue filed appeals against admissibility of credit on M.S. Plates and Shapes of Iron and Steel. 3. A....

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....g Electrodes, which was upheld by the Hon'ble Supreme Court as reported in 2008 (229) E.L.T. A-127 (S.C.). 5. In reply, ld. Counsel submits that the Tribunal in the case of General Manager, Oswal Overseas Ltd. vide Final Order No. 168 of 2009-SM (BR), dated 19-1-2009 [2009 (240) E.L.T. 544 (Tri.)] allowed the credit on Welding Electrodes. The findings of the Tribunal in the case of General....

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....Appellant that dismissal of SLP by Supreme Court against Tribunal's judgment in the case of SAIL v. CCE, Ranchi does not lay down any law, as it is only summary dismissal and in this regard, I am supported by the judgment of this Tribunal in the case of Asstt. Engg. (Civil) P.C.C. Poles Factory & Others v. CCE, Raipur reported in 2008 (89) RLT 216 wherein the Larger Bench of the Tribunal has clear....

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.... for maintenance and repair of plant and machinery is eligible for Cenvat Credit. Hence, denial, of credit on Welding Electrodes is set aside. 7. Regarding admissibility of credit on M.S. Plates and Sheets, ld. DR submits that the Commissioner (Appeals) passed the order following the decision of the Tribunal in the appellants' own case reported in 2004 (64) E.L.T. 69. He submits that the D....