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TMI Blog2015 (5) TMI 19X X X X Extracts X X X X X X X X Extracts X X X X ..... lant has explained their usage which was used in the manufacturing of their final product by removing the runners and risers from the ingots. But these contentions have not been controverted by the Revenue neither in the adjudication order nor in the order of Commissioner (Appeals) to deny Cenvat credit . With regard to other steel items which were embedded to earth but not with regard to welding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shok Jindal: The appellant is in appeal against the impugned order wherein Cenvat credit on welding electrodes was denied to them. 2. The facts of the case are that the appellant is manufacturer of MS ingots, steel bars etc. The appellant procured welding electrodes on which Cenvat credit sought to be denied on the premise that these welding electrodes are neither inputs nor capital goods. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Heard the parties. 4. Learned Counsel for the appellants have relied on the decisions of Hon'ble High Courts in the case of Hindustan Zinc Ltd. vs. Union of India [2008 (228) ELT 517 (Raj)] and Ambuja Cements Eastern Ltd. vs. CCE , Raipur [2010 (256) ELT 690 (Chhattisgarh)] in support of contention that they are entitled to take Cenvat credit. 5. On the other hand, learned AR relied on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that particularly for usage of welding electrodes, in reply to the show cause notice, the appellant has explained their usage which was used in the manufacturing of their final product by removing the runners and risers from the ingots. But these contentions have not been controverted by the Revenue neither in the adjudication order nor in the order of Commissioner (Appeals) to deny Cenvat credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o Ltd. In that case also, the decision of Hon'ble Apex Court in the case of Hindustan Zinc Ltd. was not considered. As in the case of Hindustan Zinc Ltd., the Hon'ble Apex Court held that if welding electrodes have been used for repair and maintenance of plant and machinery, Cenvat credit is available. Therefore, said decision will prevail over the decisions of Hon'ble High Courts. In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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