2021 (5) TMI 838

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.... availed CENVAT Credit on the welding electrodes used in the maintenance of its plant and machinery. Show Cause Notices were issued and orders in original were passed denying the CENVAT credit so taken on the ground that the welding electrodes used in the maintenance of plant and machinery cannot be called as inputs used in the manufacture of their final products. Penalties were also imposed on the appellant for wrongly availing the CENVAT credit. 3. The Commissioner (Appeals) had, by the impugned order dismissed two appeals filed by the appellant as follows and upheld the Orders in Original:   Appeal no. and date OIO No. and date Period involved Amount of CENVAT Credit denied Penalty imposed 1 151-CE/Appl1 MRT/HPR/2017 dated....

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....ed by the definition of manufacture and as such welding electrodes used for repair and maintenance could not be held to be Cenvatable. 3. Tribunal's decision in the case of M/s DSM Sugar Vs Commissioner of Central Excise, Meerut-II reported as 2017 (346) ELT 407 (Tri.-Del.) took note of various decisions of Hon'ble High Courts like M/s Ambuja Cements Eastern Ltd. Vs Commissioner reported as 2010 (256) ELT 690 (Chhattisgarh), Commissioner Vs Alfred Herbert (I) Ltd. reported as 2010 (257) ELT 29 (Kar) and Hindustan Zinc Ltd. Vs Union of India reported as 2008 (228) ELT 517 (Raj.) and held that such use of welding electrodes cannot be denied the benefit of Cenvat credit. Though the period involved in the present appeal is subsequent to 01.04....