2017 (7) TMI 1117

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... ORDER This appeal under Section 35G of the Central Excise Act, 1944 (the Act) challenges the order dated 15-1-2007 passed by the Customs, Excise Service Tax Appellate Tribunal (Tribunal). 2. On 20-6-2017 at the request of the parties, the substantial question of law on which this appeal was admitted on 23-7-2007 was reframed so as to bring out correct controversy as under :- "Whether in....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tes that the entire issue stand concluded in its favour in view of the decision of this Court in Lloyd Metals & Engineers Ltd. v. Union of India, 2010 (252) E.L.T. 355 (Bom.). Counsel for both sides are agreed that the definition of 'input' as given in the Cenvat Credit Rules, 2001 is identical to that found in Cenvat Credit Rules, 2004. 6. Mr. Bhattad states that Lloyd Metals & Engineers ha....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....wn merits. 8. We find that the decision of this Court in Lloyd Metals & Engineers Ltd. (supra) was on the very issue which arises herein viz. the eligibility of the welding electrodes used for repairs and maintenance of plant and machinery to be considered as inputs used in or in relation to manufacture of final goods so as to be covered by definition of inputs under the Cenvat Credit Rules.....