2017 (5) TMI 941

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.... Per: M.V. Ravindran This appeal is directed against order-in-appeal No.US/269/RGD/2012 dated 25.04.2012. 2. Heard both sides and perused the records. 3. The issue that falls for consideration is whether the appellant is eligible for CENVAT credit of welding electrode consumed during the period August 2005 to February 2009. It is the case of the appellant that welding electrodes were u....

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....12 as under:- "12. We have gone through the judgment of the Hon'ble High Court of Allahabad cited by the Revenue. We find that the Hon'ble High Court has considered the claim of Welding Electrodes under the definition of Capital Goods' under Rule 2(a) of the Cenvat Credit Rules, 2004 and have come to the conclusion that the credit will not be allowable under this Rule. However, we f....

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....n'ble High Court Rajasthan allowed the Cenvat credit on the welding electrodes. By following said decision, we hold that the appellants are entitled to the credit on welding electrodes considering them as Inputs." 4.1 The Hon'ble High Court of Chhattisgarh (as reproduced by the Division Bench in the above referred paragraph) has held that welding electrodes used in the fabrication of suppor....