2015 (8) TMI 1179

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...., components and accessories of capital goods, welding electrodes and storage rack. The adjudicating authority disallowed the credit and also imposed penalty under Rule 15(1) of CENVAT Credit Rules, 2004. On appeal, Commissioner (Appeals) upheld the adjudication order and rejected the appeals. Hence the present appeals. 3. The learned counsel appearing for the appellants submitted a written synopsis and explained each of the products i.e. steel plates, MS Flats, angles, welding electrodes are used for fabrication of RAW Mill Hooper. Similarly, welding electrodes are used both for fabrication of parts, components for cement machineries and for repair of machineries. Storage rack is used to store inputs, parts, components of machineries. He ....

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....tion to manufacture of the final product. He relied on the decision of the Larger Bench of the Tribunal in the cases of Jaypee Rewa Plant Vs. CCE, Raipur 2003 (159) ELT 553 (Tri. LB) and Vandana Global Ltd. Vs. CCE, Raipur 2010 (253) ELT 440 (Tri. LB) for denial of credit on welding electrodes and for steel structures. He also relied on the decision of the Hon'ble Supreme Court in the case of Maruti Suzuki Ltd. Vs. CCE 2009 (240) ELT 641 (SC). 5. The learned counsel countered the arguments that Jaypee Rewa Plant (supra) and Vandana Global (supra) have been overruled by various High Courts in Gujarat Ambuja Cements. 6. After hearing both sides and on perusal of the records, I find that the short issue involved is admissibility of credit on....

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....Welding wire and CI Welding wire are concerned, these inputs were under the consideration of Tribunal s decision in the assessee s own case reported in 2001 (136) E.L.T. 182 (Tribunal-Chennai) (MALCO v. CCE, Coimbatore) which is subsequently confirmed by the Division Bench of this court in the case reported in 2008 (226) E.L.T. 342 (Madras), CCE v. Madras Aluminium Ltd. Therefore, these items are also eligible for credit. 17.As far as item no. (xi) PVC Pipes is concerned, in the case of Vardhman Acrylics Ltd. v. Commissioner of C. Ex. & Cus. reported in 2006 (194) E.L.T. 85 (Tri.-Mumbai) and CCE, Chennai v. PepsiCo India Holding Ltd. reported in 2001 (130) E.L.T. 193, it is held that this item is also eligible for credit and therefore, th....