2009 (1) TMI 587

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..... sue involved in this case is as to whether welding electrodes used for repair and maintenance of the sugar Mill machinery and discharge chute attached to the Centrifugal machine are eligible for capital goods Cenvat Credit or not. 2. Shri Alok Arora, Advocate, the ld. Counsel for the appellant, pleaded that so far as welding electrodes are concerned, the Cenvat credit is available in terms of Ho .....

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..... unal s Larger Bench judgment in the case of J.P. Rewa Cement reported in 2003 (159) E.L.T. 553 and also the Tribunal judgment in the case of Triveni Engineering Industries reported in 2005 (186) E.L.T. 158 (Tri.-LB). As regards discharge chute attached to the Centrifugal machine, he pleaded that since the machinery can work without discharge chute, this cannot be treaded as a part or accessory of .....

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..... verruled the above mentioned decision of this Tribunal and has held that the welding electrodes used for repair and maintenance of the machinery would be eligible for capital goods Cenvat credit under Cenvat Credit Rules, 2002. In view of the settled legal position, I hold that the Cenvat is available in respect of the welding electrodes used for repair and maintenance of the machine. Therefore, t .....

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