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TMI Blog2013 (10) TMI 174X X X X Extracts X X X X X X X X Extracts X X X X ..... vat credit in respect of the same was not sustainable - a prima facie case was made in the favour of assessee for complete waiver of the confirmed dues and penalties - Accordingly, there will be a stay on recoveries of confirmed dues and penalties till the disposal of the appeal. - Appeal No. : E/12460 of 2013 - - - Dated:- 20-9-2013 - MR. H.K. THAKUR, J. For the Appellant: Shri Hardik P. Shah, Chartered Accountant For the Respondent: Dr. J. Nagori, A.R. ORDER Per : Mr. H.K. Thakur; This stay application has been filed by the appellant against OIA No. PJ/76/VDR-II/2013-14 dated 16.05.2013 passed by Commissioner (Appeals) Vadodara against the appellant, under which OIO No. 06/VDR-II/DEM/ADJ/D-BRH/PCBL/2011-12 dated 28. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ike SS Plates/ MS Plates/ HR Plates/ HR Coils/ Aluminium Coils etc. are not used for support structure of machinery or in the foundation of the machinery. There are the only areas where cenvat credit is required to be denied as per Larger Bench judgment in the case of Vandana Global Limited vs. CCE, Raipur (supra). Para-3 of the CBEC F.No. 267/11/2010CX8 dated 08.07.2010 talks of inputs used in the manufacture of capital goods to be eligible for cenvat credit. In the same breath it conveys that credit shall not be admissible on inputs used for repair and maintenance of capital goods. It means that some metal sheet if used in the manufacture of original capital goods, credit will be inadmissible but if the same material is used for replacing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted in 2008 (222) E.L.T. 233 (Trib.) had held that welding electrodes used for repair and maintenance of plant and machinery are not eligible for Cenvat credit and the SLP filed by M/s. SAIL against the Tribunal s order has been dismissed by Hon ble Supreme Court vide order reported in 2008 (229) E.L.T. A127 (S.C.), Hon ble High Court observed that refusal of special leave to file appeal by a non-speaking or speaking order does not attract the doctrine of merger, whereas where an award, appeal or revision is provided against the order passed by the Court, Tribunal or any other authority before a superior forum and such superior forum modifies, reverses or affirms the decision put in issue, the decision by the subordinate forum merges in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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