2018 (4) TMI 1449

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....llants  Shri Dhruv Tiwari, Advocate for the Respondent Per: Justice (Dr.) Satish Chandra:  The present appeal is filed by the department against the Order-in-Appeal No. BHO-EXCUS-002-APP-360-17-18 dated 30.10.2017. Period of dispute is February, 2011 to November, 2015.  2. Brief facts of the case are that the appellants are engaged in the manufacture of sponge iron, pig ....

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....wari, learned representatives of the parties and gone through the material available on record.  5. After hearing both the parties and on perusal of the material available on record, it appears that the issue has came up before the Tribunal in the case of Singhal Enterprises Pvt. Ltd. vs. CC&CE, Raipur [2016 (341) ELT 372 (Tri-Del)] where it was observed that - 12. We have gone th....

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....a Cements Eastern Ltd. v. Commissioner of Central Excise, Raipur, 2010 (256) E.L.T. 690 (Chhattisgarh), wherein welding electrodes used for repair and maintenance purpose were also held to be cenvatable. Similarly, in the case of Hindustan Zinc Limited v. Union of India, 2008 (228) E.L.T. 517 (Raj.), the Hon'ble High Court of Rajasthan allowed the Cenvat credit on the welding electrodes. By follow....