2013 (8) TMI 263

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Court in case of Alfred Herbert (India) Ltd.[ 2010 (4) TMI 424 - KARNATAKA HIGH COURT], it has been held that the Cenvat credit in the duty paid on the welding electrodes is admissible to the assessee – Decided in favor of Assessee. - Appeal No. 4045 of 2010-SM - - - Dated:- 24-5-2013 - Shri Sahab Singh, J. For the Appellant: Shri Rajesh Chhibber, Advocate For the Respondent: Shri G.K. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... mounting to Rs.2,61,040/- along with interest and also imposition of penalty under Rule 15 of the Cenvat Credit Rules. The said Show Cause Notice was adjudicated by the Assistant Commissioner vide Order No. 39/AC/STP/ DEM/2010 dated 19th Feb. 2010 in which amount of Rs.2,61,040/- was confirmed under Rule 14 of the Cenvat Credit Rules along with interest and equal amount of penalty was imposed on t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rt in case of Ambuja Cement Eastern Ltd. Vs. CCE 2010 (256) ELT 690 (Chhattisgarh), judgement of Honble Rajasthan High Court in case of Hindustan Zinc Ltd. Vs. Union of India -2008 (228) ETT 517 and the judgement of Hon ble High Court of Karnataka High 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 i .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X