2015 (12) TMI 1263

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....ellants are manufacturers of "Non-alloys and Alloys", Bright bars falling under the chapter heading No. 72 of the CETA, 1985 and are availing cenvat credit on welding electrodes used in or in relation to the manufacture of finished goods.  The period involved is from April, 2008 to July, 2010.  Periodical SCNs were issued to the appellants objecting cenvat credit availed on welding electrodes.  The details of the SCNs and the issue in dispute are as under:- S. No. No. and date of the SCNs Amt. in Rs. Period involved 1 25/2010 dated 06.09.2010 18,086 April, 2008 to July, 2010 2 21/2011 dated 29.04.2011 5,815 August, 10 to March, 11 3 22/2012 dated 16.04.2012 23,301 April, 2011 to....

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....f Heated Billets in the manufacturing process.  He further submitted that this has not been mentioned in the SCN otherwise they could have explained it in the reply to the SCN itself.  There was no such examination done by the department and the allegation was only based on the presumption and assumption without taking into consideration of the usage of the said welding electrodes for repairing rolls which are vital capital goods used directly in relation to the manufacture of final products.  Hence, the impugned order has no merits and not sustainable.  He relied on the following citations in support of his contentions:- 1. CCE, Trichy Vs. CESTAT, Chennai 2014 (309) ELT 71 (Mad.) 2. CCE, Trichy Vs. Ind....

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....usal of records, I find that the issue involved in this case relates to availment of credit on welding electrodes during the period covered under four SCNs in terms of Rule 14 of CCR, 2004.  Ongoing through the citations filed by the Ld. Advocate, I find that the ratio decided in some of the cases are squarely applicable to the present appeal.  The relevant paragraphs of the respective decisions are quoted here for better appreciation of the ratio laid down by the Hon'ble High Court and the Tribunal.  1. CCE, Trichy Vs. CESTAT, Chennai (supra) is as under:- "16. As far as item Nos. (v), (vi), (vii), (viii), (ix) and (x) MS Plates various sizes, Oxygen Gas, Acctyne gas, MS Welding electrodes, Aluminium Weldin....