2017 (1) TMI 1479

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....the Appellant. Shri D.K. Deb, Assistant Commissioner (AR), for the Respondent. ORDER [Order per : Anil Choudhary, Member (J)]. - The issue in this appeal, by the appellant, manufacturer of sugar and molasses is, whether the Cenvat credit availed Rs. 12,609/- during the period from September, 2004 to February, 2005 on items like Asbestos jointing Sheets, Welding Electrodes, etc., is allowable as....

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....s appeal was fixed for hearing both appellant-assessee & Revenue stated that under similar facts and circumstances Hon'ble Chhattisgarh High Court in the case of Ambuja Cement [2010 (256) E.L.T. 690 (Chhattisgarh)] has allowed the credit on Welding Electrodes, etc., being in the nature of consumable, as inputs, used in the factory of manufacture. It was also pointed out that similar issue is pendi....

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....to a three Judge Bench decision of this Court in the case of Regional Director, Employees State Insurance Corporation v. High Land Coffee Works of P.F.X. Saldanha and Sons & Another [(1991) 3 SCC 617]. Thus, the issue need not be adverted to specifically inasmuch as it has been clearly held in the case of Regional Director, Employees State Insurance Corporation (supra) that the word "include" in t....