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TMI Blog2007 (7) TMI 166X X X X Extracts X X X X X X X X Extracts X X X X ..... O No. 10/2004 dated 30-9-2004 passed by the Commissioner of Central Excise, Mangalore. 2. There were two issues before the Commissioner of Central Excise One issue pertained to availment of Modvat credit in respect of CVD paid on various inputs imported during April to December, 1998. As there were several contra Judgments on the issue with regard to the eligible document to avail Modvat credit, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s eligible for Cenvat/Modvat credit in respect of the Argon Gas used for the purpose of Welding of inputs/raw materials i.e. in the present case, pipes, which are used as capital goods in the refineries. The learned Counsel submits that this issue has already been decided by this Bench in the case of Rashtriya Ispat Nigam Ltd. v. CCE, Visakhapatnam-I - 2006 (205) E.L.T. 811 (Tri.-Bang.), This Benc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the issue was considered by the Supreme Court and High Courts in assessees' favour and the same had been considered and followed in India Sugar & Refiners v. CCE. 3. Heard the learned SDR. She submits that the Tribunal ruling rendered in the case of Jaypee Rewa Plant should be Considered in Revenue s favour. It is her submission that the Larger bench of the Tribunal in the case of Jaypee Rewa Pl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n into consideration in Jaypee Rewa, Plants case. Therefore, the Tribunal, after reconsideration of the matter in RINL, noted that the judgment of the Larger bench in the case of Jaypee Rewa Plant was rendered sub silentio. As the issue is covered by the Supreme Court and High Court judgments in assessees' favour, we have to hold that the assessee is eligible for Cenvat credit in respect of Argon ..... X X X X Extracts X X X X X X X X Extracts X X X X
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