2012 (5) TMI 550

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....pellant. None, for the Respondent. ORDER In this proceeding Applications for Rectification of Mistake in Final Order Nos. 991 & 992/2011-EX., dated 15-11-2011 allowing Appeal Nos. 2236 and 3816 of 2005-EX. filed by the applicant that is Maihar Cement Ltd. as also application filed by the Respondent, that is Revenue in appeals, that is Revenue, are being considered. 2. When the cas....

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....ent about the credit taken on Acetylene Gas and Oxygen Gas. The Counsel points out that there are two types of welding namely electrical welding for which electrodes are used and gas welding for which Acetylene Gas and Oxygen gas are used. These gases are on identical footing as compared to welding electrodes for the purpose of Cenvat credit and therefore credit should be allowed. 5. In th....

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....the factory. So the contention of Revenue is that the reliance on the decision of the Apex Court in the case of Vikram Cement v. CCE - 2006 (194) E.L.T. 3 (S.C.), given in the context of Central Excise Rules, 1944 is not proper. The said decision is based on the argument that the condition regarding "use within the factory of production" as appearing in definition 2(k) was not there in Rule 57A an....

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.... we modify the order to allow Cenvat credit on Acetylene Gas and Oxygen Gas also. 10. In the matter of explosives used in mines what we find is that the issue was examined by the Hon. Apex Court with reference to Cenvat Credit Rules, 2004, in the case of Madras Cements Ltd. v. CCE reported at - 2010 (257) E.L.T. 321 (S.C.) and the Court held that credit will be available under the new rule....