2018 (12) TMI 1849

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.... The facts of the case in brief are that the respondent assessee is engaged in the manufacture of Pig Iron, M.S.Ingots and Billets, Granulated Slag etc. Seven show cause notices were issued alleging irregular availment of cenvat credit on welding electrodes as inputs and used in making of supporting structures of plant & machineries, repair and maintenance etc. It is the case of the Revenue that....

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....e Tribunal. 2. Revenue is represented by Shri A.K.Biswas, Suptd. (AR). None appeared on behalf of the respondent assessee. 3. Heard the ld. DR and perused the appeal records. 4. I find that the issue is no more resintegra in view of the various decisions of the Tribunal and the Hon'ble High Courts. The decision of the Tribunal in the case of Singhal Enterprise [2016(341) ELT (372) (Tri.-D....

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....ough the judgment of the Hon'ble High Court of Allahabad cited by the Revenue. We 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 Elect....