2016 (12) TMI 1047

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....llant: Shri Raj Kumar (CA) Present for the Respondent: Shri D.K.Deb (Assistant Commissioner), A.R. ORDER These four appeals are taken together for decision because the appellant is same and issue involved in four appeals is same but for the different periods.  2.  The appellant availed Cenvat Credit of duty of Excise paid on Welding Electrodes used as inputs for repair and ma....

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....he period from June 2011 to November 2011 on welding electrode claiming the same to be inputs used for repair and maintenance of capital goods.  The issue was decided through Order-in-Original No.63/Adj./2013 dated 21/05/2013.  The original authority has denied the said Cenvat credit.  The appellant preferred appeal before the Commissioner (Appeals).  Ld. Commissioner (Appeals)....

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.... Commissioner of Central Excise, Meerut-I reported in 2016 (335) E.L.T. 99 (Tri-All.) through Final Order No. A/70005/2016-SM dated 26/10/2015 has held that in view of the facts that no final product can be manufactured without repair and maintenance and up keep of capital goods, inputs required for up keep and maintenance are eligible for credit of Cenvat as inputs and in view of the same allowed....

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....bsp; Ld. DR has supported the findings in impugned Orders-in-Appeal. 6.  I have carefully gone through the facts of the case and decisions of this Tribunal in the two cases cited above.  The Final Orders in the quoted case decided by this Tribunal are squarely applicable in these four appeals.  It was held by this Tribunal that the Cenvat credit of duty paid on welding electrodes....