2021 (6) TMI 1106

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....s been rejected. The said appeal was filed by the assessee against Order-in-Original dated 14.03.2017 passed by the Asst. Commissioner, Durgapur. 2. Briefly stated, the facts of the case are that the appellant is engaged in manufacture of various iron and steel products on which central excise duty is being paid. The appellant is availing Cenvat Credit on various inputs as per the provisions of CENVAT Credit Rules, 2004. The present dispute pertains to disallowance of credit availed by the appellant on welding electrodes as 'input'. Two separate Show Cause Notices were issued by the original authority for the period from April 2010 to December 2012 and from January 2013 to October 2013 to deny credit on welding electrodes. Both the said ....

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....ed the appeal records. 4. I find that the issue stands decided in favour of the appellant as held by the Tribunal in the case of CCE, Meerut vs. Baja Hindustan Ltd 2017 (49) STR 601 (Tri-Del) where the issue pertaining to eligibility of welding electrode for repair and maintenance activity during the year 2008 (i.e. prior to amendment from 1st March, 2011) has been examined.The Tribunal while taking note of the decision in the case of Steel Authority (Supra) took a view in favour of the assessee considering the decision of three High Courts wherein it has been held that credit is eligible on welding electrodes. It has also been observed therein that mere dismissal of SLP by the Supreme Court against the decision rendered by the Tribunal ....