2019 (2) TMI 1732

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.... for the Appellant. Shri Romir S. Goyal, Advocate, for the Respondent. ORDER Heard counsel for the Revenue. 2. The tax case has been preferred by the Revenue against the order dated 9-4-2018 passed in Excise Appeal No. 50436 of 2018 by the Customs, Excise and Service Tax Appellate Tribunal, Principal Bench, West Block No. 2, R.K. Puram, New Delhi (hereinafter referred to as 'CESTA....

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....e find that the Hon'ble High Court has considered the claim of Welding Electrodes under the definition of 'Capital Goods' under Rule 2(a) of the Cenvat Credit Rules, 2004 and have come to the conclusion that the credit will not be allowable under this Rule. However, we find that the credit of duty paid on Welding Electrodes has been held allowable by several decisions of this Tribunal and hence th....

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....des considering them as "Inputs". 5. Since the decision of the CESTAT is based on series of precedents of various Courts where input credit has been provided in matter of repairs and maintenance, therefore, we are not satisfied that the CESTAT has committed any error which is required to be corrected in appeal. 6. As a last measure, Learned Counsel for the Revenue submits that the ....