2010 (10) TMI 883

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....it on Angles, HR Coils, Shapes, Sections, etc. 2. The brief facts of the case are that the assessee is a manufacturer of sugar. They availed cenvat credit on welding electrodes as capital goods as the same were used in repair and maintenance of their plant and machinery which are covered under the definition of capital goods. They also availed cenvat credit on Steel plates, HR sheets, Section etc. which were used for repair of their plant and machinery which has become obsolete. 3. The adjudicating authority confirmed the demand along with interest and equivalent amount of penalty on the assessee. Aggrieved from the said orders, the assessee filed appeals before the Commissioner (Appeals) who allowed the cenvat credit on Steel p....

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....R submitted that the Hon'ble Apex Court in the case of SAIL reported in 2008 (229) E.L.T. A127 (S.C.), the Apex Court disallowed the cenvat credit on welding electrodes which are used for repair and maintenance of machinery and same view has been dealt with by the Hon'ble President of this Tribunal in the case of Oswal Overseas Ltd. v. CCE, Meerut-II reported in 2010 (254) E.L.T. 338 wherein it was held that electrodes are consumable items which lost their identity and existence in their use, items could not be accessories and are not covered under Rule 2(a)(A) of Cenvat Credit Rules, 2004. 6. With regard to the appeals filed by the Revenue, he submitted that there is proper order of the Committee of Commissioners as the Commissioner ....