2016 (12) TMI 777

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....issioner, (A.R.) for the Revenue Per Mr. Anil Choudhary : The appellant, M/s Triveni Engineering & Industries Ltd., is in appeal against Order-in-Appeal No.03 & 04-CE/MRT-I/2008 dated 16.01.2008 passed by Commissioner (Appeals) Customs & Central Excise, Meerut-I. 2. The brief facts are that the appellants are engaged in the manufacture of sugar and molasses falling under chapter heading N....

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....a) of the Cenvat Credit Rules, 2004 is given hereunder: "all goods falling under chapter 82, 84, 85, 90 heading No.68.02 and sub-heading No.6801.10 of the first schedule to the Tariff Act. (i) pollution control equipment (ii) Components, spares and accessories of the goods specified at (I) and (II) above. (iii) Moulds and dies; (iv) Refractories and refractory materials (v) Tubes an....

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....essories thereof as defined in Cenvat Credit Rules, 2004 or not. I find that the present issue is no longer res-integra and the same is settled by the rulings of this Tribunal in the appellant's own case i.e. CCE & S.T., Allahabad Vs. M/s Triveni Engineering & Indus. Ltd. reported at 2016-IOL-2315-CESTAT-ALL, wherein it has been held that Welding electrodes etc., which are used for repair and mian....