2017 (9) TMI 920

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....Forged Chain and Welding Electrodes. Relying on the ruling of Larger Bench of this Tribunal in Triveni Engineering & Industries and also in Jaypee Rewa Plant Vs. CCE [2004 (57)RLT 739] wherein Larger Bench of this Tribunal held that credit on Welding Electrode is not admissible, so far the credit on Angles, Channels, Joists etc. is concerned the ground of Revenue that the said goods have been used in repairing, maintenance of the existing plant and machinery or construction work for fabrication staging and supporting structure of equipment/plant. 2. The issues in this appeal are related to allowability of Cenvat credit taken on items like Steel Plates, Angles, Channel, Joists, TMT flat bars, Tor Steels, Ms Flats, Packing, Jointing Sheet,....

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....inery production may be theoretically possible but in practical, production cannot be effected of the taxable or dutiable goods without repair to plant and machinery and also without repair and replacement or erection of new machinery, time to time. The Learned Counsel further relied on the ruling of Division Bench of the Tribunal in the case of Singhal Enterprise Ltd Vs Commissioner Customs & Central Excise reported at 2016 TIOL -2451 CESTAT Delhi, this Tribunal held that credit of duty paid on welding electrodes as allowable. Following the ruling of Chhattisgarh High Court in Ambuja Cements Eastern Ltd. reported at 2010 TIOL 309 HC Chhattisgarh CX and also the ruling of Hon'ble Rajasthan High Court in Hindustan Zinc Ltd. reported at 2008 ....

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....llowing the ruling of India Cement Ltd. (Supra). Further, another ruling in the case of India Cement Ltd. reported at 2015 (321) ELT (209) the Hon'ble Madras High Court have held that Cenvat credit on MS rods/Jointing sheet, MS Channels, etc. used for erection of capital goods that is fabrication of structural to support various machines like crusher, kiln, hoppers, etc. is available, as without such structural support, machinery could not be erected and would not function, which is not disputed. Accordingly, the Cenvat credit on the items in question is available. The other item TMT Flats bars is also held qualified for Cenvat credit following the ruling of Ultratech Cement Ltd. vs. C.C.E., Jaipur reported at 2017-TIOL-91-CESTAT-DELHI. ....