2013 (6) TMI 240

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Heard both sides. 2. The issue involved in these appeals is eligibility for CENVAT credit taken on items like welding electrodes, MS angles, CTD bars, MS bars and rods, tool bits, blank HR Plates etc. during the period from January 2010 to December 2010 for an amount of Rs.64,768/- in Appeal No.E/530/2012 and for the period from January 2011 to September 2011 for an amount of Rs.56,630/- in....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....unsel points out that in the case of CCE Vs. D.S.M. Sugar Mills Ltd. - 2010 (256) ELT 682 (All.) the Hon High Court allowed credit of excise duty paid on welding electrodes used in the manufacture of final products. 4. The learned AR for Revenue submits that the question whether fabrication of steel formers amounts to maintenance of machinery or making of new machinery capital is disputable. He....