2019 (2) TMI 1099

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....6 - -<br>Central Excise<br>Shri Ajay Kumar Tripathi, Chief Justice And Shri Parth Prateem Sahu, Judge For the Appellant : Shri Ashish Shrivastava, Advocate. For the Respondent : Shri Maneesh Sharma, Advocate. JUDGMENT ON BOARD PER AJAY KUMAR TRIPATHI, CHIEF JUSTICE 1. Heard learned counsel for the Appellant-Company and the learned counsel for the Respondent-Revenue. 2. Keeping in....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....and crystallized in some subsequent decisions and the said Tribunal itself has had occasion to pass the following order in case of Commissioner of Customs, Central Excise Raipur v. M/s. Jindal Steel & Power Ltd. in Excise Appeal No. 50436/2018, vide order dated 09.04.2018: "5. After hearing both the parties and on perusal of the material available on record, it appears that the issue has ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....allowable within the definition of "Input" under the Cenvat Credit Rules. Once such reference can be made to the decision of the Hon&#39;ble High Court of Chhattisgarh in the case of Ambuja 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. Similarl....