2016 (9) TMI 1052

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....use Notice dated 27.01.2009, served on 01.12.2009 wherein pursuant to audit it was noticed by Revenue that appellant have sent a damaged transformer for repair on job-works. Further it appeared that the appellant, manufacturer of welding electrodes have taken Cenvat Credit on goods, namely angles, plates, channels and joists during March, 2007 for Rs. 2,30,256/-. It appeared to Revenue that angle, channels, etc. are neither inputs nor capital goods for the manufacture of welding electrodes. It further appeared that the credit availed and utilized is irregular and is required to be reversed along with interest. The appellant vide their letter prior to Show Cause Notice dated 10.4.2008, refused to debit/reverse the above said credit involved.....

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....e process of production of excisable welding electrodes. So far channels are concerned these are used for manufacturing items like trolley for flux container, oven shifting trolleys, material shifting trolleys, electrodes stand, hydraulic trolleys and wire frames etc. The trolley for flux container are used to hold the container of flux and shifted to read mixer for mixing the flux and such a mix flux are used for manufacture of electrode, trolley are used for placing the unbaked electrodes for the purpose of baking as already noticed hereinabove. Material shifting trolleys are used to shift unbaked electrodes from the process to soft floor, so that unbaked electrodes can be aired dried before baking. The baking electrodes stand is used in ....