2013 (6) TMI 240

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..... de Ramala Sahkari Chini Mills Ltd. Vs. CCE - [2010 (11) TMI 34 - SUPREME COURT OF INDIA]. In the case of other items also there is a dispute as to whether these are accessories to machineries or whether it can be considered as supporting structure for machinery. Since these issues are still under dispute before many courts and the matter is yet to be finally resolved by the higher forums, waive .....

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..... o.E/531/2012. The amounts have been confirmed against the appellant by denying CENVAT credit taken on such items on the ground that such goods cannot be considered as capital goods within the meaning of Rule 2(a) of Cenvat Credit Rules 2004. The learned counsel for the appellant submits that welding electrodes were actually used for making steel formers i.e. steel plates were welded together and u .....

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..... that the High Court of Allahabad in CCE Vs. D.S.M. Sugar Mills (supra) denied CENVAT credit on such items. In the case of Lloyd Metals Engineers Ltd. Vs. Union of India - 2010 (252) ELT 355 (Bom.), CENVAT credit has been denied on welding electrodes used in repair and maintenance work. 5. The issue of CENVAT credit on electrodes used in maintenance and repair of machinery stands referred to t .....

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