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TMI Blog2016 (4) TMI 1031X X X X Extracts X X X X X X X X Extracts X X X X ..... hary The appellant is manufacturer of sugar and molasses and denatured ethyl alcohol and is in appeal against order in appeal dated 3/7/14 passed by the Commissioner (Appeals), Lucknow, by which the disallowance of credit on welding electrodes used in repair and maintenance, have been upheld, although the penalty under Rule 15 of CCR have been deleted. 2. A show cause notice dated 7/4/12 was iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... envat credit on welding electrodes used in repairs is held admissible. Vide OIO dated 16/8/12, the proposed demand was confirmed along with interest and equal amount of penalty was imposed under Rule 15 one of CCR, 2004. Being aggrieved the appellant preferred appeal for the Commissioner (appeals) who vide the impugned order was pleased to confirm the disallowance of Cenvat credit observing that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -manufacturer in the factory of production, the Cenvat credit is allowable. He further relies on the ruling of this Tribunal in the case of M/s Bajaj Hindustan Ltd. Vs. CCE, Lucknow: 2014 (313) ELT 563 (Tri.-Del.). Under similar facts and circumstances, this Tribunal distinguished the ruling of Honourable Andhra Pradesh High Court in the case of Sree Rayalaseema H-Strength Hypo Ltd. (supra) and re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he impugned order. He also relies on the following rulings: (i) Upper Ganges Sugar & Industries Ltd. Vs. CCEx 2015 (324) ELT 94 (All.) (ii) SAIL Vs. CCE: 2008 (229) ELT A127 (SC) (iii) Jaypee Rewa Plant Vs. Commissioner of Central Excise, Raipur 2003 (159) ELT 553 (Tri.-LB) (iv) Vikram Cement Vs. Commissioner of Central Excise, Indore 2009 (242) ELT 545 (Tri.-Del.) (v) Ramala Sahkari Chinni M ..... X X X X Extracts X X X X X X X X Extracts X X X X
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