2016 (12) TMI 989

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....f these two items as these are neither inputs nor capital goods to avail Cenvat credit. 2. Heard the parties considered the submissions. 3. On hearing the parties I find that the following issues emerges from the facts of the case :- (i) whether appellant is entitled to Cenvat credit on welding electrodes which has been used for repair and maintenance of plant and machinery and (ii) whether the appellant is to avail Cenvat credit on steel items such as MS Plates, Angles, Channels etc. which have been used in fabrication of plant and machinery or not. 4. Regarding issue number (i), the said issue has been dealt by the Tribunal in the case of Singhal Enterprises Pvt. Ltd. vs. CC & CE, Raipur reported in 2016 - TIOL - 2451 - CES....

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....sh Sugar Industries Ltd. vs. CCE, Meerut reported in 2016 (334) E.L.T. 48 (All.), I find that in the case of Singhal Enterprises Pvt. Ltd. (supra) this Tribunal has examined the case also and thereafter arrived at the decision that appellant is entitled to avail Cenvat credit on welding electrodes which has been used in repair and maintenance of plant and machinery. Therefore, relying on the decision of the Tribunal in the case of Singhal Enterprises Pvt. Ltd. (supra), I hold that appellant has correctly availed Cenvat credit on welding electrodes. 5. Regarding the issue number (ii), the next issue before me is that whether appellant is entitled to avail Cenvat credit on steel items which has been used for fabrication of plant and machin....