2018 (8) TMI 1974

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....ri N. K. Chowdhary, Advocate for the Appellant (s) Shri S. S. Chattopadhyay, Suptd. (AR) for the Respondent(s) ORDER These appeals were filed on 23.01.2018 against Order-in-Appeal No. 161/JSR/2017 dated 30.10.2017 passed by the Commissioner (Appeals), CGST & Central Excise, Ranchi. 2. It was noticed that there were two Show Cause Notices which resulted in two Orders-in-Original. Howeve....

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....s and Tool Bit/Tool Bit Blanks treating them as capital goods. It is the case of the Revenue that Welding Electrodes and Tool Bit/ Tool Bit Blanks are neither specified as capital goods nor are they same parts/accessories/components etc. of any of the capital goods installed in the factory. 4. The adjudicating authority disallowed the CENVAT Credit and ordered for recovery of the same amounting....

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....140/- totaling to Rs. 1,31,939.32. 7. I find that the Welding Electrodes are used in making parts and accessories of the rolling mills for immediate replacement of sudden broken parts like impellers, conveyors part etc. to keep the mill in running condition and also for the purpose of maintenance. Similarly, Tool Bit/Tool Bit Blanks are used for machining, grooving etc. of rolls, small repairin....

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....redit. I also find that Hon'ble High Court of Rajasthan in case of Hindustan Zink Vs. Union of India 2008 (228) ELT 517 (Raj.) held that welding electrodes are eligible capital goods item. This decision overruled Tribunal's Larger Bench decision of Jaypee Rewa Plant Vs. Commissioner of Central Excise Raipur 2003 (159) ELT 553 (Tribunal-LB) whereunder credit on welding electrodes was denied. 9. ....