2011 (5) TMI 437

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....te, for the appellant. Per. Rakesh Kumar :-  The point of dispute in this case is as to whether the welding electrodes, DA gas/oxygen gas/acetylene gas used for fabrication and installation of capital goods and repair & maintenance of capital goods are eligible for Cenvat Credit or not. This issue was decided by the original adjudicating authority against the appellant M/s UG Sugar Ind.....

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....n used for fabrication purposes. Assistant Commissioner vide Order-In-Original dated 22.10.08 confirmed the duty demand. On appeal to Commissioner(Appeals), Commissioner(Appeals) dated 31.07.09 while upholding the modvat credit demand set aside the penalty. Against this order of the Commissioner (Appeals), while the appellant has filed this appeal challenging the denial of modvat credit in respect....

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...., Coimbatore vs. Madras Aluminium Co. Ltd. reported in 2008(226)/ELT/342(Mad.) specially held that these items for repair & maintenance of plant & machinery are eligible for Cenvat Credit in respect of welding electrodes of welding electrodes, DA gas/oxygen gas/acetylene gas is not correct. He also pleaded that since Cenvat Credit has been taken correctly, there is no question of penalty on the ap....