2017 (5) TMI 1134

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....ppellant M/s Steel Authority of India (SAIL) is in appeal against the Order-in-Original No. 03/2012 dated 31.1.2012 passed by Commissioner, Central Excise, Raipur whereunder Cenvat credit amounting to Rs. 10,75,539/- on account of various inputs goods viz. adhesive tape, welding electrodes, gum boots, concrete sleepers, fish plate, rail and rail crossing, high mast light/HMPV lamp, high pressure s....

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....Jayaswal Neco Ltd. Vs. CCE - 2015 (319) ELT 247 (SC); (v) Maris Spinners Ltd. Vs. CCE - 2004 (176) ELT 537 (Tri.- Mad); Affirmed in CCE Vs. Maris Spinners Ltd. - 208 (223) ELT 163 (Mad.); (vi) Sanghi Industries Ltd. Vs. CCE - 2006 (206) ELT 575 (Tri.- Del.); (vii) Tata Steel Ltd. Vs. CCE - 2012 (282) ELT 459 (Tri.-Kol.); Hitachi Life & Solution India Ltd. Vs. CCE - 2015 (325) ELT 148 (Tri.- Ahm....

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.... welding electrodes have been used by the appellants both for fabrication of capital goods as well as various repair and maintenance of various capital goods. This has been specifically stated by them in their reply to the notice. The eligibility of welding electrodes for Cenvat credit has been well settled by various decisions. The learned counsel made specific reference to Tribunal decision vide....