2018 (8) TMI 2001

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....oy, Suptd. (AR) for the Respondent(s) ORDER All the three appeals are arising out of common order-in-appeal, hence they are taken together for disposal. 2. Briefly stated the facts of the case are that the capital goods installed in the factory of the appellant undergoes normal wear and tear in the course of its usage, for which the appellant requires to carry out repairing activity withi....

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....with interest and also imposed equal penalty under Rule 15 of the Cenvat Credit Rules, 2004 read with Section 11AC (ibid). On appeal, the Ld. Commissioner (Appeals) vide the impugned common order-in-appeal, modified the order by setting aside the penalty imposed. Hence, the present appeals before the Tribunal. 3. Ld. Advocate appearing on behalf of the appellant company submits that welding ....

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.... I find that the issue is no more res-integra in view of judgment of the Hon'ble High Court of Madras in the case of Tamilnadu Newsprints & Paper Ltd. Vs. Commissioner of Central Excise, Tiruchirapalli (Supra) the relevant paras of the aforesaid judgment are reproduced:- "6. From the record, we find that vide order dated 11-06-2012, the following questions of law were framed by this Co....

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....wed the benefit of credit on welding electrodes for the appellants pertaining to earlier period viz. M/s. Tamilnadu News Prints Ltd. v. CCE, Trichy vide Final Order No. 721/2010, dated 2-7-2010? Whether the impugned Order which has been (iii) passed ignoring the recent decision of the Apex Court in the case of M/s. Ramala Sahkari Chini Mills Ltd. v. CCE, Meerut-I, 2010 (260) E.L.T. 321 (S....