2019 (2) TMI 307

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....er (AR) for appellant Shri A Sheerazi, Advocate for respondent ORDER Per: C J Mathew M/s Ispat Industries Ltd was issued with notice for denial, and consequent recovery, of CENVAT credit amounting to Rs. 66,98,504 availed on 'welding electrodes' that were held to be outside the ambit of the definition of 'inputs' used in or in relation to manufacture along with recovery of interest, an....

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....i-LB)] and the definition of 'input' in rule 2 of CENVAT Credit Rules, 2004. He drew attention to the decisions of the Hon'ble High Court of Madras in National Co-operative Sugar Mills Ltd [2016 (344) ELT 832 (Mad)] which referred to the decision of the Hon'ble High Court of Chattisgarh in Ambuja Cements Eastern Ltd v. Commissioner of Central Excise, Raipur [2010 (256) ELT 690 (Chattisgarh)] and o....

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....ble High Court of Rajasthan supra, the Hon'ble High Court of Madras in re National Co-Operative Sugar Mills Ltd held that '15. After considering Commissioner v. Jawahar Mills Ltd. reported in 2001 (132) E.LT 3 (SC), Jaypee Rewa Plant v. CCE reported in 2003 (159) ELT 553 (Tri.-LB), J.K. Cotton Spinning and Weaving Mills Co. Ltd. v. Sales Tax Officer reported in 1997 (91) ELT 34 (S.C.), in Ambuj....

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....unal in Birla Jute & Industries Limited reported in 2002 (139) ELT A93, and subsequently, confirmed by the Hon'ble Apex Court, the Chhattisgarh High Court, allowed the appeals of the assessee, and answered the substantial question of law, raised therein viz., whether the welding electrodes used in repairs/maintenance of plant and machinery can be construed as input, as defined under Rule 2(g) of t....