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TMI Blog2012 (12) TMI 46X X X X Extracts X X X X X X X X Extracts X X X X ..... ame as inputs having been used in the manufacture of capital goods which in turn are used in the manufacture of sugar and molasses. However, he has denied the Cenvat credit on the welding electrodes used in maintenance and repair of the machinery. 2. As regards, use of welding electrodes for maintenance and repair purpose, I find that the issue is no more res integra and stands settled by the following decisions of the various High Courts: 1. Ambuja Cements Eastern Ltd. vs. CCE, Raipur 2010 (256) ELT 690 (Chhattisgarh) 2. Hindustan Zinc vs. Union of India 2008 (228) ELT 517 (Raj.) 3. CCE, Bangalore-I vs. Alfred Herbert (India) Ltd. 2010 (257) ELT 29 (Kar.) 3. Reference is made to the latest decision in the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atter is referred to the Larger Bench of the Hon'ble Supreme Court , this would indicate that at this juncture the judgement of the Hon'ble High Court as referred to hereinabove are binding on me and respectfully following the same, the impugned order is liable to be set aside. The impugned order is set aside. 4. It stands held in all the above said decisions, the Cenvat credit of duty paid on the welding electrodes which are used for maintenance and repair of machinery is admissible. Accordingly, following the above decisions, I set aside the impugned orders denying the credit and allow the appeal filed by the assessee. 5. As regards the Revenue s appeal, I find that Commissioner (Appeals) has observed as under: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at he has allowed the modvat credit on various steel items on the ground that same have been used in fabrication of various capital goods. The Larger Bench decision in the case of Vandana Global Ltd. vs. CCE, Raipur reported as [2010 (253) ELT 440 (Tri-LB)] has also held that if the steel items are used in the manufacture of capital goods, they are required to be held as admissible cenvatable items. Revenue in their memo of appeal, apart from contending that such items were not used for manufacture of capital goods has not advanced any evidence to show that same were used as structurals so as to rebut the findings of Commissioner (Appeals) and to deny the credit in terms of declaration of law of the Larger Bench in the case of Vandana Globa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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