2018 (7) TMI 677

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....DER Per Bench Brief facts are that the appellants are manufacturers of cement and were availing the facility of Cenvat credit of duty paid on inputs, capital goods and service tax paid on input services. It was noticed that the appellants had availed credit of duty paid on welding electrodes and according to the department was not eligible. SCN was issued proposing to disallow the credit and fo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....to manufacture of final products. She relied upon the decision in the case of National Co-operative Sugar Mills Ltd. Vs. CCE, Madurai - 2016 (344) ELT 832 (Mad.) and Tamilnadu News Prints and Paper Ltd. Vs. CCE Trichy - 2017 (357) ELT 60 (Mad.). 3. The Ld. AR, Shri B. Balamurugan, AC, reiterated the findings in the impugned order. 4. Heard both sides. 5. The issue for consideration is whether w....