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TMI Blog2012 (11) TMI 255X X X X Extracts X X X X X X X X Extracts X X X X ..... K. Vijay Kumar, Counsel, for the Appellant. [Order per : Sanjay Kumar, J.]. An appeal by the assessee under Section 35G of the Central Excise Act, 1944 calling in question the order dated 7-9-2010 passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Bangalore, (for brevity, the Tribunal ) in Appeal No. Excise/547/2009. By the said order, the Tribunal dismissed the assessee s appeal and confirmed the Order-in-Appeal dated 2-3-2009 of the Commissioner, Central Excise and Customs (Appeals), Guntur, whereby the Commissioner had allowed the Revenue s appeal and reversed the Order-in-Original dated 24-11-2008 of the Assistant Commissioner of Customs, Central Excise and Service Tax, Kurnool Division. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of such capital goods would fall within the definition of input in the CENVAT Credit Rules, 2004 (for brevity, the Rules of 2004). Accepting the stand taken by the assessee, the Assistant Commissioner, Central Excise and Service Tax, Kurnool Division, dropped further proceedings vide Order-in-Original dated 24-11-2008. 2. In appeal by the Revenue, the Commissioner, Central Excise and Customs, Guntur, took a different view. Relying upon the decision of the Customs, Excise and Service Tax Appellate Tribunal, Kolkata, in SAIL v. Commissioner of Central Excise, Ranchi [2008 (222) E.L.T. 233 (Tri.)], he held that the assessee was not entitled to avail credit on the duty paid on welding electrodes. He distinguished the decision of the Rajastha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... electrodes would constitute inputs was not the basis for the reference. 5. Rule 2(k) of the Rules of 2004 defines input as hereunder : (k) input means - (i) all goods, except light diesel oil, high speed diesel oil and motor spirit, commonly known as petrol, used in or in relation to the manufacture of final products whether directly or indirectly and whether contained in the final product or not and includes lubricating oils, greases, cutting oils, coolants, accessories of the final products cleared along with the final product, goods used as paint, or as packing material, or as fuel, or for generation of electricity or stem used in or in relation to manufacture of final products or for any other purpose, within the factor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proceeded on this premise and followed the decision of the Larger Bench of the Tribunal in Jaypee Rewa Plant v. Commissioner of Central Excise, Raipur [2003 (159) E.L.T. 553 (Tri. - LB)] wherein it was held that welding electrodes used for repair and maintenance of plant and machinery cannot be said to be used coextensively in the process of manufacture of the final product and hence, they are not integrally connected with the manufacture. Pertinent to note, the decision of the Kolkata Bench of the Tribunal was affirmed by the Supreme Court in SAIL v. Commissioner of Central Excise [2008 (229) E.L.T. A127]. 8. In that view of the matter, we are not inclined to agree with the submission of the learned counsel for the assessee. The second e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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