2007 (11) TMI 477

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..... rd both sides. The appellants filed this appeal against the impugned order whereby Cenvat credit on Welding Electrodes, plates, Shapers, Shafts and packing material was denied. 2. I find that the issue in respect of Welding Electrodes is settled in the following decisions of the Larger Bench of the Tribunal, namely Triveni Engg v. CCE, Meerut reported in 2005 (186) E.L.T. 158 and Jaypee Rewa Pla .....

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..... ified machinery. 5. As shaft is used as part of mill, therefore, denial of credit is not sustainable. 6. The plates, shapers are used as raw material for fabrication of component and specified goods which are used in the manufacture of excisable goods. The Commissioner (Appeals) in the impugned order, gave a finding of fact that these items are used as raw material for capital goods. As per de .....

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