2016 (8) TMI 1110

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....dvocates - for the appellant. Shri Dharmendra Singh, Authorized Representative (DR) - for the Respondent ORDER The appeal is against the original order dated 12/01/2016 of Commissioner of Central Excise, Raipur. By the impugned order the Commissioner denied Cenvat credit of Rs. 34,26,036/- to the appellant. These credits relates to two sets of items (a) credit availed on welding electrode....

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....trodes are rightly eligible for credit as inputs in terms of Rule 2 (k) of Cenvat Credit Rules, 2004. The "input" as defined now covers goods used in the factory by the manufacturer of the final product. The exclusion under clause (F) is not attracted in this case. The welding electrodes have been used by the appellants both for fabrication of capital goods as well as various repair and maintenanc....

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.... fittings cannot be denied on the ground that the light fittings become part of civil structure. The duty paid light fittings are specifically classifiable under Chapter 84, 85 or 9405 and they are fitted at appropriate places for their effective use. It cannot be said that these fittings have become immovable assets. 4. The Learned AR contested the submissions of the appellant. He submitted th....

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....assified under the eligible Chapter Heading (Chapter 84, 85 and 9405) of the Tariff and are used by the manufacturer in the factory of manufacture. The items are light structures, lamps, high mast light, tubes/glass and fixtures. The eligibility for credit is thus satisfied. I find no substance in the reasoning of the Original Authority regarding light fittings becoming part of civil structure. I ....