2018 (3) TMI 1482

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....an (Joint Commr.) - for Appellant(s) Ms. Stuti Saggi (Advocate) - for Respondent(s) ORDER Per: Anil G. Shakkarwar Above state two appeals are taken together for decision because they are arising out of common impugned Order-in-Appeal No.123-129/CE/MRT-II/2011 dated 23.05.2011 passed by Commissioner (Appeals), Customs and Central Excise, Meerut-II. 2. Through the said order learned C....

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....rned counsel for the respondents has relied on ruling of High Court of Chhattisgarh in the case of Ambuja Cements Eastern Ltd. Vs. Commissioner of Central Excise, Raipur reported at 2010 (256) E.L.T. 690 (Chhattisgarh) and submitted that it was held in Para 20 of the said ruling that Modvat Credit on welding electrodes was held as admissible by this Tribunal in the case of Birla Jute & Industries ....

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....ainst the decision of this Tribunal in the case of Birla Jute & Industries Ltd. where it was held that Modvat Credit on electrodes was admissible. For appreciation Para 20 of said ruling is represented below:- "20. We have already observed in the foregoing paragraphs that the definition of "input" occuring under Rule 2(g) of the Cenvat Credit Rules, 2002 takes in its ambit all inputs, except th....