2018 (2) TMI 128

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....appellants are manufacturers of cement and clinker and were availing the facility of CENVAT credit on inputs / capital goods and input services. On verification of records, it was noticed that the appellant had availed credit on welding rods / electrodes used for repair and maintenance. The department was of the view that credit availed is not admissible on duty paid on the welding electrodes and ....

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....nance of capital goods. The Hon'ble Apex Court in the case of Ramala Sahkari Chini Mills Ltd. Vs. Commissioner of Central Excise, Meerut - I reported in 2010 (260) ELT 321 (SC) had doubted the decision passed in the case of Maruti Suzuki Ltd. Vs. Commissioner - 2009 (240) ELT 641 (SC) and referred to a Larger Bench. The Larger Bench in the case of Ramala Sahkari Chini Mills Ltd. Vs. Commission....