2013 (6) TMI 634

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..... Triveni Engineering & Industries Ltd. (hereinafter referred to assessee) and second by CCE, Meerut against the same Order-in-Appeal No. 244-CE/MRT-I/2009-2010 dated 26th Feb. 2010. 2. The facts of the case are that the assessee is engaged in the manufacture of sugar and molasses falling under Chapter 17 of the Central Excise Tariff. During scrutiny of record for the period April 2008 up to Octobe .....

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..... under Rule 15 of the Cenvat Credit Rules. The said Order-in-Original was appealed by the assessee against the Commissioner (Appeals), Central Excise who vide impugned order has upheld the demand against the assessee along with interest but set aside the penalty imposed on the assessee. Against the said Order-in-Original, the assessee has filed the appeal against confirmation of demand whereas Rev .....

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..... Court in case of Alfred Herbert (India) Ltd. 2010 (257) ELT 29 (Kar.) has held that the Cenvat credit in the duty paid on the welding electrodes is admissible to the assessee. Following the above decisions of this Tribunal, I therefore hold that the assessee in the present appeal is entitled for availment of Cenvat credit on duty paid on welding electrodes and accordingly I set aside the order-in .....

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