2016 (4) TMI 142

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....l, AC (AR) ORDER Both the appeals are taken up together as the issue involved is common arising out two separate Orders-in-Appeal. 2. The issue relates to the denial of cenvat credit on welding rods/electrodes used as inputs for repair and maintenance of plant and machinery. Both the adjudicating authorities have disallowed the cenvat credit of Rs. 12,60,982/- and Rs. 2,37,389/- respectively an....

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.... repair and maintenance of capital goods. On an identical case in appellant's own case, this Bench of the Tribunal allowed their appeal. Revenue preferred appeal against Tribunal's order dt. 10.12.2004 wherein the Hon'ble Madras High Court in the case of CCE Trichy Vs India Cements Ltd. (supra) upheld the Tribunal's order and rejected the appeal of Revenue. The relevant paragraphs ....

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....s. 7. The Apex Court in Commissioner v. Birla Jute & Industries Ltd. [2002 (139) E.L.T. A93], while confirming the earlier views of the Supreme Court and the Larger Bench of the Special Tribunal, held that Modvat credit was admissible for Electrodes and Calibration Gas Mixture (Welding equipment), but not for explosives under erstwhile Rule 57A of the Rules. 8. As the question of law referred ....