2019 (2) TMI 1732

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....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 'CESTAT'). 3. Cenvat credit on duty paid LP....

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....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 the issue is no more res integra. We also find that several Hi....