2016 (1) TMI 1212

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....ha Beevi (Judicial Member) The issue involved is the denial of credit on welding electrodes. 2. The appellants are manufacturers of cement and clinker falling under chapter 25 of Central Excise Tariff Act, 1985 and are also availing credit on inputs. A show-cause notice was served upon the appellants alleging wrong availment of credit on welding electrodes and gases under the category of inputs.....

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....al. 3. The learned counsel for appellant submitted that the welding electrodes and gases was used for repair and maintenance of capital goods. These items used for wear and tear repair of plant and machinery is to be considered as input and that such repair is essential for the manufacture of final products. The appellants had provided the details of credit availed in statements filed along with ....

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.... for repair and maintenance is not admissible. He placed reliance on the judgment laid in Sree Rayalseema Hi-Strength Hypo Ltd. case (supra). He pleaded that the appeal may be dismissed. 5. I have heard the rival submissions. The issue involved is whether CENVAT credit is admissible in respect of welding electrodes and gases used for repair and maintenance of plant and machinery. In Kisan Co-Oper....