2011 (3) TMI 1121

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....capital goods or as inputs. According to the appellants, these items had been used mainly for fabrication of certain parts of sugar mill machinery and in some cases, for repair and maintenance of the machinery. However, the Asstt. Commissioner vide order-in-original dated 26.08.2008 disallowed the cenvat credit on these items and the Asstt. Commissioner s order was upheld by the Commissioner (Appeals) vide order-in-appeal dated 4.3.2009.Against this order of the Commissioner (Appeals), the present appeal has been filed.   2. Shri P.C. Kashiv, Consultant, ld. Counsel for the appellant, pleaded that the appellants had availed cenvat credit on iron and steel items falling under Chapter 72 and the Welding Electrodes that these items had....

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....es had been used for fabrication of sugar mills machinery, that the denial of Cenvat credit on welding electrodes had not been contested before the Commissioner (Appeals), that in the appeal before the Tribunal, nowhere in the grounds of appeal any plea regarding their eligibility for Cenvat credit on the welding electrodes has been made as in their prayer, the appellant have prayed for setting aside of the impugned order regarding cevant credit in respect of the items of iron and steel used in fabrication of machinery and repair of the existing machinery and that in view of this, there is no infirmity in the impugned order. She also pleaded that this case is squarely on merits covered by the Larger Bench judgement of the Tribunal in the ca....