2017 (1) TMI 485

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lants 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, maintenance of capital goods. Appellant availed....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....I 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. 4. On behalf of department, Shri Arun Kumar, learne....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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 the final product and goods used for providing free warranty for fin....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....iod 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 1-11-2011 to 31-10-2012 after the said amendment, has held that the credit c....