2024 (7) TMI 1712

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....rabh Suman Sinha and Ms. Chitra Y. Parande, Advocates For the Respondent : Shri Rohit Issar, Autorised Representative ORDER BINU TAMTA: 1. M/s. Nuvoco Vistas Corporation [(The Appellant)] is manufacturer of cement and clinker having manufacturing plant and machinery in Chittorgarh. They have received welding electrodes for the repair and maintenance of plant and machinery, which is use....

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....d Ms. Chitra Y. Parande, Advocates for the appellant and Shri Rohit Issar, Authorised Representative for the respondent. 3. The issue for consideration in the present appeal relates to the admissibility of cenvat credit on welding electrodes as inputs. The submission of the learned counsel for the appellant is that the issue has been settled by the Apex Court in the case of M/s. Lafarge India L....

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....l products whether directly or indirectly and whether contained in the final product or not. The latter category is quite wide enough to incorporate the use of welding electrodes and gases in the instant case for the purpose of maintenance and up-keep, which is in relation to the manufacture of final products and which is indirect and is not contained in the final product as such. Further, the exp....