9911796707
TMI Blog2015 (2) TMI 1098X X X X Extracts X X X X X X X X Extracts X X X X ..... unal [2007 (8) TMI 558 - CESTAT, NEW DELHI] denied the credit in respect to Welding Electrodes - Held that:- For the reasons given in the judgment in M/s. Upper Ganges Sugar & Industries Ltd. v. Commissioner Customs & Central Excise [2015 (5) TMI 569 - ALLAHABAD HIGH COURT], the aforesaid question of law is answered in favour of Revenue and against Assessee. X X X X Extracts X X X X X X X X Extracts X X X X ..... ng Electrode' is not eligible for CENVAT Credit. 3. The appellant had claimed that 'Welding Electrode' is specified under Head 8311.00 of Central Excise Tariff and used in repair and maintenance of 'Machines', therefore, would fall within the category of 'Capital Goods'. The claim was negatived by Excise authorities as well as Tribunal. 4. Before this Court, appellant has contended tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. However, having gone through the record, we find that the aforesaid question need be re-formulated since there appears to be some apparent error in formulating the above question. We find that appellant for the period of September, 2000 to December, 2000 availed Cenvat Credit treating the 'welding electrodes', as capital goods but the Excise Authorities finding that the appellant was not e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to December, 2000. During this period, Rule 57-Q of Rules, 1944 was applicable. It is pointed out that a similar matter i.e., Central Excise Appeal No. 135 of 2005 (M/s. Upper Ganges Sugar & Industries Ltd. v. Commissioner Customs & Central Excise) has been decided vide judgment dated 25-2-2015 [2015 (324) E.L.T. 94 (All.) and the issue raised in this matter is squarely covered by the aforesaid j ..... X X X X Extracts X X X X X X X X Extracts X X X X
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