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TMI Blog2013 (8) TMI 313X X X X Extracts X X X X X X X X Extracts X X X X ..... one filed by Revenue and 2nd by M/s Triveni Engg. Ltd. against Order in Appeal No. 78-CE/MRT-I/2009 dated 30.06.2009. 2. The assessee is engaged in manufacture of Sugar and Molasses falling under chapter 17 of Central Excise Tariff and also availing facility of Cenvat Credit on various items as capital goods/inputs under the Cenvat Credit Rules. On scrutiny of records for the period of April 200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... disallowing of the Cenvat Credit of Rs. 4,89,071/- and but set aside the penalty imposed by the original authority. Assessee has challenged the impugned order with regard to the disallowing to the Cenvat Credit where as revenue as challenged the impugned order in respect of setting aside the penalty by Commissioner (Appeal). 3. The Ld. Advocate appearing for the assessee submits that issue with r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... without use of C.I. casting the machines of sugar mill cannot be run. Therefore these casting are very much input in the sugar mill and these are eligible for the Cenvat Credit. 4. On the other hand Ld. Additional Commissioner (AR) appearing for the Revenue submits that Welding Electrodes used in repairs are not-eligible for the purpose of Cenvat Credit and he relies on decision on Hon'ble High ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue is relying on the decision of High Court Andhra Pradesh in case of Shree Rayalaseema Hi-Strength Hypo Ltd. (Supra). This decision was discussed and distinguished by this Tribunal in the said order and came to the conclusion that assessee is entitled to Cenvat Credit in respect of duty paid on welding electrodes used in repair and maintenance in the factory. Following the said decision ass ..... X X X X Extracts X X X X X X X X Extracts X X X X
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