2006 (5) TMI 254

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..... nsultant, for the Respondent. [Order per : T. K. Jayaraman, Member (T)]. This application for rectification of Mistake in terms of Section 35C (2) of the Central Excise Act, 1944 has been filed in respect of the Final Order No. 1606/2005, dated 8-9-2005 passed by this Bench. 2. Shri M. Seshagiri Rao, Consultant, who appeared for the applicant stated that there is an error apparent on t .....

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..... e any modification. 4. We have gone through the records of the case carefully. In Para 9 of the Order-in-Original, the Adjudicating Authority has stated Whereas the present issue is eligibility or otherwise of Cenvat Credit on the welding electrodes used for repairs and maintenance of machinery , this is on record. In our Final Order we have quoted the observations of the Larger Bench as given .....

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..... that the welding electrodes are used for maintenance of machinery. Hence, the decision of the Tribunal is correct. The question whether the welding electrode is capital goods or input, is only of academic importance. As regards, the imposition of penalties and demand of interest, we find that the Tribunal has committed a mistake in not giving its findings on the issues. Since there were conflicti .....

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