2014 (1) TMI 731

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....is application, the applicant is seeking waiver of pre-deposit of dues arising from the impugned order which has confirmed excise duty by denying Cenvat credit on 'welding electrodes' used in repair of machineries. 2. After hearing both sides, I find that this is a very highly disputed issue. The counsel for Applicant quotes the following decisions of High Courts in his favour :- a. Commissi....

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.... that 'welding electrodes' were covered by definition of 'capital goods'. Definition of capital goods has been amended subsequently. Now the claim is under the definition for 'inputs'. 5. He also brought to the notice of the Bench that this issue has been referred by a Bench of the Apex Court to a Larger Bench in the case of Ramala Sahkari Chini Mills Ltd. Vs CCE Meerut- 2010 (260) ELT 321 (SC)....