2019 (3) TMI 937

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....e for Appellant Shri Mohd. Altaf, Assistant Commissioner (AR), for Respondent ORDER Per: Anil G. Shakkarwar After hearing both the sides duly represented by Shri Aalok Arora, learned Advocate appearing on behalf of the appellant & Shri Mohammad Altaf, learned Assistant Commissioner (AR) appearing on behalf of the Revenue, we note that the issue involved in the present appeal is whether....

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....ing the period from January, 2007 to June, 2007. It appeared to Revenue that appellants were not entitled to avail the same, therefore proceedings were initiated against them and it culminated into confirmation of demand and imposition of equal penalty. Aggrieved by the said confirmation appellant is before this Tribunal. We note that there is no dispute that the said inputs were used for fabricat....

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....lant's own case through Final Order No. 70814-70817/2018 dated 07/012/2017. For the purpose of ready reference, we reproduce the findings of said Final Order recorded in Para 7 as follows:- 7. Having considered the rival contentions, we find that the appellants had led evidence before the Courts below that the items in question like Welding Electrodes, MS electrodes, MS plate, Shape and Section....

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....ither used as inputs directly or indirectly in the manufacture of final products or used in the factory of production for manufacture of further capital goods which are further used in the factory of manufacturer, the Cenvat credit is allowable. The issue is also covered by the judgments referred & relied by appellants in Para-4 above. Accordingly, we hold that the appellants are entitled to Cenva....