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TMI Blog2007 (2) TMI 20X X X X Extracts X X X X X X X X Extracts X X X X ..... penalty were recoverable - Appeal No.E/2242/2005-SM(BR) - Final Order No. 219/2007-SM(BR)(PB), - Dated:- 12-2-2007 - [Order per] - This appeal has been preferred against the order of the commissioner (Appeals) dated 31-3-2000, upholding the Order-in-Original disallowing Cenvat credit of a total amount of Rs.1,33,871/-, imposing the penalty of the like amount and directing interest to be paid. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, proposed imposition of penalty was not called for. 3. The adjudicating authority, on the basis of the material on record and the decision of the Tribunal in CCE, Belgaum v. Panyam Cements Mineral Inds. [2003 (160) E.L.T. 278 (T) = 2003 (54) RLT 557], held that welding electrodes used for maintenance of machines were not eligible for Modvat credit. It was found that the welding electrodes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sions and held that welding electrodes were not eligible for credit either as input or as capital goods. This issue has been concluded by the Larger Bench in Jaypee Rewa Plant which has been followed in J.K. Cement Works v. CCE, Jaipur - 2007 (6) S.T.R. 60 (T) decided by the Tribunal by order dated 11-12-2006 in Excise Appeal Nos. 99 and 109 of 2005-SM Branch. The authorities below have therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inty when the provisions of law were clear and by the decision of the Tribunal rendered as far as back in 1996 in CCE, Belgaum v. Panyam Cements Mineral Inds., it was held that welding electrodes used for maintenance of machines were not eligible for Modvat credit. The authorities below have made the impugned orders imposing penalty and directing interest to be recovered for valid reasons, warra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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