2015 (9) TMI 567

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....) The appellants are engaged in the manufacture of sugar, molasses and denatured ethyl alcohol and are clearing the said goods on payment of duty and are also availing CENVAT credit on inputs. The appellants have availed CENVAT credit for the period October 2006 to December 2008 on oxygen and acetylene gases as input credit and on welding electrodes as capital goods. The adjudicating authority ....

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.... used in the manufacture of final product and hence are eligible inputs and are covered by Explanation II to Rule 2K of CENVAT Credit Rules, 2002. He has relied on the following decisions:- (a) L.H. Sugar Factory Ltd. Vs. CCE, Meerut - 2011 (272) ELT 275 (Tri. - Del.) (b) CCE, Bangalore Vs. Alfred Herbert (India) Ltd. - 2010 (257) ELT 29 (Kar.) (c) CCE, Coimbatore Vs. Madras Aluminium Com....

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.... known as petrol and motor vehicles, used for providing any output services." 3. The learned AR for Revenue submitted that regarding Rule 2K of CENVAT Credit Rules, 2004, the interpretation of the statute is "used in or in relation to the manufacture of final product or for any other purpose" refers for generation of electricity or steam only. He also reiterated the findings of the Commissioner....

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....held as under:- "6. In respect of oxygen gas, acetylene gas, electrodes, welding wire and pig iron, the Tribunal held that Modvat credit were to be allowed following the judgment of the Tribunal in 1993 (67) E.L.T. 364. The issue has been covered in favour of the assessee by the decision of the Apex Court in the case of C.C.E., Coimbatore v. Jawahar Mills Ltd., 2001 (132) E.L.T. 3 in which the ....