2015 (7) TMI 1266

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....ses falling under Chapter 17 of the First Schedule to the Central Excise Tariff Act, 1985. The appellants availed Cenvat credit of Central Excise duty paid on welding electrodes by treating the same as 'inputs'. Taking of Cenvat credit on welding electrodes was disputed by the Central Excise Department. In appeals for the earlier period, this Tribunal took a view vide orders dated 13-6-2005 [2005 (186) E.L.T. 158 (Tri.-LB), 6-1-2006 and 15-1-2008 that the appellants are not eligible for Cenvat credit on the said item. 4. Feeling aggrieved with the said order of the Tribunal, the appellants preferred appeals before the Hon'ble Allahabad High Court. Pending final decision, the appellants started depositing the duty under protest for t....

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....habad High Court relied upon in the adjudication order, has application only to the appeals, pending before the Hon'ble High Court. He further submits that the principles of res judicata, does not apply to the taxing statute. The period for which the refund claim has been lodged, is not covered in the dispute pending before the Hon'ble High Court, and as such the interim order dated 23rd December, 2005 cannot have binding precedent for denial of the refund benefit. It is his further submission that the issue regarding eligibility of Cenvat credit on electrodes is no more res integra in view of the judgment of the Hon'ble Rajasthan High Court in the case of Hindustan Zinc Ltd. v. Union of India reported in 2007 (214) E.L.T. 510, which has be....