2022 (10) TMI 7

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the Appellant amounting to Rs.28,522/- on "Welding Electrodes" as capital goods was raised. This objection was raised on the ground that the Tribunal in the case of SAIL Vs. CCE, Ranchi [2008 (222) ELT 233 (Tri.-Kolkata)] had held that welding electrodes are not eligible for Cenvat credit and the said decision of the Tribunal was upheld by the Hon'ble Supreme Court as reported in 2008 (229) ELT A 127 (SC). On the basis of such objection the jurisdictional range Superintendent required the Appellant to pay back the aforesaid amount of Rs.28,552/- with interest and to furnish the payment particulars enabling to close the audit objection. In response thereto, the Appellant informed that welding electrodes are used for fabricating Steel Formers....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....a), and held that welding electrodes used for repairs and maintenance of plant and machinery are eligible for Cenvat Credit both as capital goods as well as inputs. Admittedly the Revenue's appeal against the said Hindustan Zinc Ltd. case has been admitted on 09.01.2009, however, the said judgement has not been stayed by the Hon'ble Supreme Court. 5. It may be worthwhile to note that till 2008 there were several decisions of different Benches of this Tribunal such as:- • CCE, Belgaum Vs. Panyam Cements & Minerals Indus. Ltd., [2003 (160) E.L.T. 278 (Tri.-Bang.)] • Kanoria Sugars & General Manufacturing Co. Vs. CCE [1996 (87) E.L.T. 522 (Tri.)] • CCE, Noida Vs. DSM Ltd. [2003 (162) E.L.T. 987 (Tri.)]....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f the Hon'ble Madras High Court in Commissioner Vs. India Cements Ltd. [2009 (238) E.L.T. 411 (Mad.)] to hold that the decision of the Larger Bench of the Tribunal in the case of Jaypee Rewa Plant is not good law. 9. Similar view has also been taken by different High Courts and the Tribunal in the following cases:- • CCE, Bangalore-I Vs. Alfred Herbert (India) Ltd., [2010 (257) ELT 29 (Kar.)] • CCE Vs. Hindusthan Engg. & Ind. Ltd., [2011 (264 ELT 161 (Cal.)] • CCE, Meerut-I Vs. Monnet Sugar Ltd., [2011 (265) ELT 233 (Tri.-Del.)] • CCE Vs. Honeywell Sugars Pvt. Ltd., [2013 (5) TMI 264 (Tri.-New Delhi)] and • U.G. Sugar & Industries Ltd., Vs. CCE [2014 (311) ELT 665 (Tri.-Del....