2013 (11) TMI 943

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....or the Appellant : Ms. Rashi, Advocate For the Respondent : Ms. Ranjana Jha, Jt.CDR and Sh. R.K. Mishra, A.R JUDGEMENT Per Rakesh Kumar: M/s Hindustan Ltd. are manufacturers of sugar chargeable to central excise duty. The only point of dispute in these appeals is as to whether the Welding Electrodes used for repair and maintenance of the plant and machinery of the sugar mill are eligib....

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....f the Commissioner (Appeals) , while the appellant have filed an appeal against the portion of the order upholding the cenvat credit demand, Revenue has also filed appeal against portion of the order setting aside the penalty. 3. Heard both the sides. 4. Ms. Rashi, ld. Counsel for the appellant pleaded that the issue of eligibility for cenvat credit of welding electrodes used for repair and ....

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....(229) ELT A-127 (SC) and has observed that dismissal of SLP without giving any reasons does not lay down any law and does not become a binding precedent and that, in view of this , the impugned order upholding the cenvat credit demand is not correct. She also pleaded that when the order upholding the cenvat credit demand itself is not correct, there is no question of imposition of penalty. 5. S....

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....ue of eligibility of welding electrodes for cenvat credit, there are judgements of three High Courts -judgements of Hon’ble Chattishgarh High Court, Hon’ble Karnataka High Court and Hon’ble Rajasthan High Court in the cases mentioned above. The Hon’ble Chattisgarh High Court in the case of Ambuja Cements Eastern Ltd. (supra) has also discussed the judgement of the Tribunal in the case of S....