2014 (4) TMI 144

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....ao, DC (AR) Per: P K Das: The appellant filed this appeal against denial of CENVAT credit of Rs.1 ,15,463.00 on Welding Electrodes and penalty. The learned consultant submits that the original authority denied the credit holding that "welding electrode" used for repair and maintenance of machinery is not an eligible input to avail credit. He further submits that they have agitated before the....

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....issioner (Appeals) observed that they have not stated the usage of the goods. It is also observed that the original authority rightly denied the credit on 'welding electrodes' used for repairs and maintenance of machinery. The learned consultant submits that they have stated the use of the goods in their reply to the show cause notice. In view of that, I find it is appropriate and proper i....