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TMI Blog2009 (4) TMI 628X X X X Extracts X X X X X X X X Extracts X X X X ..... s an appeal filed by the revenue against the Order-in-Appeal No. AKD/12/NGP/2008 dated 31-1-08 passed by Commissioner of Central Excise Customs (Appeal), Nagpur. 2. The brief facts of the case are that the respondents M/s. Shri Siddhabali Ispat Ltd. are engaged in the manufacture of sponge iron falling under Chapter Heading No. 7203.00 of the Central Excise Tariff Act, 1985. They were availing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l before the Commissioner (Appeals) against the order of the lower adjudicating authority. The Commissioner (Appeals) allowed their appeal by holding that welding electrodes used in the factory premises, for whatever purpose, are eligible for Cenvat credit. Hence this appeal by the revenue against the impugned order. 3. Ld. JDR contended that as per provisions of Rule 2 of the Cenvat Credit Rule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eligible for Cenvat credit. The Apex Court dismissed appeal in this matter 2008 (229) E.L.T. A127 (S.C.). 4. Ld. Advocate for the respondents, on the other hand, submitted that the welding electrodes were used in the manufacture of supporting structures. Further he has invited attention to the judgment of the Rajasthan High in the case of Hindustan Zinc Ltd. - 2008 (228) E.L.T. 517 (Raj.) and T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iled on the said items used in repair and maintenance of capital goods installed in the plant or used in fabrication of supporting structure of plant and machinery is admissible to them. I find that there is a factual inconsistency between the allegations made in the show cause notice which observes that the welding electrodes were used for repair and maintenance whereas the respondents contended ..... X X X X Extracts X X X X X X X X Extracts X X X X
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