2015 (2) TMI 828

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..... Chibber, Advocate JUDGMENT Per Ashok Jindal : The Revenue is in appeal against the impugned order wherein the inputs Cenvat credit  on welding electrodes has been allowed by the learned Commissioner (Appeals) being capital goods during the period April, 2011 to February 2012. 2. As the welding electrodes  are not capital goods nor inputs, therefore, they are not entitled to take Ce .....

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.....  ii) CCE&ST Bhubaneshwar II vs. MSP Steel Pvt. Ltd. [2009 (248) ELT 845 (Tri-Kolkata)] iii) SAIL vs. CCE, Ranchi [2008 (222) ELT 233 (Tri-Kolkatta) iv) Steel Authority of India Ltd.  vs. Commissioner [2008( 229) ELT A 127 (SC)] 4. On the other hand, learned Counsel for the respondent submits that this Tribunal has taken  into consideration on the decision of Hon'ble High Co .....

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..... n the case of Hindustan Zinc  held  that Cenvat credit  is admissible. He also relied on the decision of Ambuja Cement Eastern Ltd.  [2010-TIOL-309 HC-Chhattisgarh-CX). Therefore, he  prayed that impugned order is to be upheld. 5. Heard the parties. Considered the submissions. 6. Revenue is relying on the decision of Sree Rayalaseema  Hi-Strength Hypo Ltd. (Supra) t .....

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