2017 (1) TMI 485

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....R, for the Respondent. ORDER Appellants have filed the present appeal against the orders of Commissioner of Central Excise & Customs (Appeals), Visakhapatnam passed vide Order-in-Appeal No. 20/2013(H-III), dated 28-2-2013. 2. The appellant is a manufacturer of cement. The issue involved in this case is eligibility of Cenvat credit on welding electrodes and gases used in repair, maint....

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.... ACC Ltd. v. CCE & ST, LTU, Mumbai - 2016 (1) TMI 690 CESTAT, Mumbai. *       Kisan Cooperative Sugar Factory v. CCE, Meerut - 2013 (296) E.L.T. 523 (Tri.-Del.) *       The Oudh Sugar Mills Ltd. v. CCE, Lucknow - 2014 (8) TMI 570, CESTAT, New Delhi Learned Advocate also reiterated the submissions made in the ground of appeal. ....

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....he relevant portion of which is reproduced below, will only be applicable for adjudging the issue at hand. "(k) 'input' means - (i)      All goods used in the factory by the manufacturer of the final product; or (ii)     Any goods including accessories, cleared along with the final product, the value of which is included in the value of th....

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.... of Andhra Pradesh relied upon by the learned AR is admittedly for the period before the aforesaid amendment, thus the ratio thereof cannot be made applicable to this case. 10. On the other hand, I find that this very Bench in the case of M/s. Cement Corporation of India v. CCE, Hyderabad [2016 (7) TMT 490-CESTAT, Hyderabad] (Final Order No. A/30240/2016, dated 14-3-2016) involving period ....