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TMI Blog2009 (7) TMI 1046X X X X Extracts X X X X X X X X Extracts X X X X ..... nd repair of the machinery as capital goods? - penalty - Held that: - welding electrodes which are used for the maintenance and repair of the machinery are not entitled for the credit as capital goods - earlier as there was divergent views therefore it is not a case for imposition of any penalty. CENVAT credit - foundation bolts - Held that: - The issue is already settled by the Tribunal in the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ailable to the manufacturer. The Appeal filed by M/s. SAIL was dismissed by the Hon'ble Supreme Court reported as SAIL v. CCE - 2008 (229) E.L.T. A127 (S.C.). The Revenue also relied upon the decision of the Hon'ble Rajasthan High Court in the case of UOI v. Hindusthan Zinc Ltd. - 2008 (225) E.L.T. 183 (Raj.) = 2007 (8) LCX 0409 where it has been noticed that the division Bench of the Hon'ble High ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant and machinery. Respondent also relied upon the decision of Hon'ble Madras High Court in the case of CCE, Tiruchirapalli v. India Cements Ltd. - 2009 (238) E.L.T. 411 (Mad.) where similar view is taken. Respondent also submitted that dismissal of S.L.P. by Hon'ble Supreme Court will not effect the case of the Respondent. 5. In this case the main issue is whether the manufacturer is entitled fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eld that welding electrodes are not entitled for credit whereas without noticing another decision in the case of Hindusthan Zinc (supra) allowed the credit. As the Appeal against the decision of the Tribunal in the case of SAIL (supra) is dismissed by the Hon'ble Supreme Court therefore respectfully following the above decision I find that welding electrodes which are used for the maintenance and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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