2006 (1) TMI 10

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....ed 27.2.2004 wherein it was held that credit of duty paid on electrodes is not eligible to the appellants. 2. The relevant facts arise for consideration are that the appellants are manufacturers of cement and have availed credit on many inputs and one of them is welding electrodes. The department sought to reverse the credit on electrodes on the ground that they are not inputs. The matter was a....

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....cement mills. He submits that the Larger Bench decision in the case of Jaypee Rewa Plant Vs. CCE, Raipur - 2003 (57) RLT 739 (CEGAT-LB)=2003 (159) ELT 553 (T-LB) is on the ground that the said decision did not consider that the plant and machinery can be repaired even while running. The Larger Bench had not considered, that, unless until the machinery is repaired they would not cope up to demand o....

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....ri.-Mumbai). 5. Considered the submission of both sides and perused the record. I find :that. it is not in dispute that welding electrodes which are used for the appellants in their cement factory is for repair and maintenance of machinery However, the said maintenance and repair may be required for smooth functioning of the plant, the use of welding electrodes would not get covered now, in the....

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.... before the Larger Bench, would not in any way vitiate order of the Larger Bench in the case of Jaypee Rewa Plant. Reliance placed by the learned Advocate in the case of Indian Seamless Metal Tubes Ltd. Vs. CCE, Aurangabad would be of no help to me, as, the learned Single Member disagreeing with the Larger Bench decision could have referred the matter to further Larger Bench, but after distinguish....