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TMI Blog2016 (4) TMI 142X X X X Extracts X X X X X X X X Extracts X X X X ..... y - Held that:- Appellants are eligible for input credit availed on electrodes used for repair and maintenance of the plant and machinery which in turn used for manufacture of final product. See CCE Trichy Vs India Cements [2006 (6) TMI 114 - MADRAS HIGH COURT ] X X X X Extracts X X X X X X X X Extracts X X X X ..... Court has dismissed the Revenue's appeal. He also relied on this Tribunal's order in the case of Tamil Nadu Newsprint and Papers Ltd. Vs CCE Trichy - 2015-TIOL-267-CESTAT-MAD. 4. Ld. A.R appearing for Revenue reiterated the findings of the impugned orders. 5. After hearing both sides, I find that the issue relates to denial of input credit availed on welding electrodes used in repair and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner of Central Excise, Coimbatore v. Jawahar Mills Ltd. [2001 (132) E.L.T. 3], the Apex Court, confirming the views of the Larger Bench, dismissed the appeal holding that power cables and capacitors, control panels, cables distribution boards, switches and starters, air compressors and electric wires cables would qualify as 'capital goods' under Rule 57Q of the Central Excise Rules. 7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is Bench in the case of Tamil Nadu News Print and Papers Ltd. Vs CCE Trichy (supra) on the identical issue by relying Hon'ble High Court's order referred to supra, allowed the appeal of assessee. Therefore, by respectfully following the ratio of Hon'ble Madras High Court's decision (supra) and also maintaining this Tribunal's decision (supra), I hold that appellants are eligibl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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