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TMI Blog2010 (5) TMI 594X X X X Extracts X X X X X X X X Extracts X X X X ..... f the appellant has to be considered for which this matter would have to be remanded to the original Adjudicating Authority - As regards the welding electrodes, while the Tribunal's in its decision in the case of Vikram Cement[2009 -TMI - 75108 - CESTAT, NEW DELHI] - held that welding electrodes used for repair and maintenance of the plant and machinery are not eligible for Cenvat credit as input however if welding electrodes are used as part of the welding machine falling under Chapter 85 of the tariff, the same would be eligible - Matter remanded to to the original Adjudicating Authority. - E/2058 of 2007-SM(BR) - 791 of 2010-SM(BR) - Dated:- 25-5-2010 - Rakesh Kumar, J. Rajesh Chibber for the Appellant. S.N. Srivastava for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 07, dated 28/5/07 upheld the denial of Cenvat credit only in respect of Steel Castings and Welding Electrodes and allowed the Cenvat credit demand of Rs. 8,65,697/- and on this basis reduced the penalty of Rs. 2,25,000/-. It is against this order that the present appeal has been filed. In this appeal, the dispute is only over the admissibility of Cenvat credit in respect of C.I. Castings and Welding Electrodes. 2. Heard both the sides. 2.1 Shri Rajesh Chibber, Advocate, the learned Counsel for the appellant, pleaded that the C.I. Castings had been used for manufacturing certain components which had to be replaced, that at the time of hearing before the Additional Commissioner, it had been pleaded that the sugar plant being very old, som ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order by reiterating the Commissioner (Appeals)'s finding and pleaded that Cenvat credit is not available in respect of welding electrodes in terms of Tribunal's order in case of Vikram Cement v. CCE 2009 (242) E.L.T. 545 (Trib. -Delhi) wherein it was held that Welding Electrodes used for repair and maintenance of plant and machinery are not eligible for capital goods as inputs, that though the Commissioner (Appeals)'s order has not been challenged by the Department, the same permitting Cenvat credit in respect of M.S. Plates, Angles, Channels, Bars Rods, etc. is not correct, in view of the Tribunal's judgment in the case of Vandana Global Ltd. v. CCE [Final order No. 296/2010-EX, dated 4th May 2010] and that he has no objection if the e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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