2019 (3) TMI 2085

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.... Shri Mohammad Altaf, Assistant Commissioner (AR). ORDER PER: ARCHANA WADHWA After condoning the delay of 5 days in filing the appeal, I proceed to decide the appeal itself, inasmuch as a short issue is involved in the present appeal. Accordingly, I have heard learned Advocate appearing for the appellant and learned A.R. appearing for the revenue. 2. The short issue involved is as to whether....

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....0 (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 01.04.2011 when the definition of inputs underwent change but I note....