2012 (12) TMI 939

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.... Per Archana Wadhwa: After hearing both sides, I find that the issue involved in the present appeal relates to the availability of cenvat credit in respect of welding electrodes used in fabrication and installation of capital goods. The appellants have taken a categorical stand before the authorities below that these welding electrodes were used for fabrication of storage tank of syrup, molasse....

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....rt (India) Ltd. 2010 (257) ELT 29 (Kar.) 3. Apart from above, I also note that show cause notice stand issued on 13.8.08 in respect of credit availed during the period January, 2006 to October 2006. The credit was availed by the appellant by reflecting it in their statutory records and they were filing requisite quarterly returns. It is result of audit objection that show cause notice stand iss....