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TMI Blog2007 (11) TMI 227X X X X Extracts X X X X X X X X Extracts X X X X ..... Wires. 2. Ld. Advocate on behalf of the appellant submits that the Rajasthan High Court in the case of Shree Cement Ltd. allowed Cenvat Credit on Welding Electrodes. On denial credit on Winding Wires, he submits that the credit was denied on the ground that the appellant initially claimed it as inputs and subsequently, it was changed as capital goods. He submits that the Commissioner (Appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of Jaypee Rewa Cement reported in 2003 (159) ELT 553 (T-LB) on denial credit on Welding Electrodes. He submits that the Tribunal in the case of J.K. Cement reported in 2007 (211) ELT 235 (T-D) denied the credit on Welding Electrodes considering the decision of the Hon'ble High Court of Rajasthan. He further submits that the appellant claimed Winding Wires as input and, therefore, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e observed that change of declaration from input to capital goods is not permissible in terms of the decision of the Larger Bench of the Tribunal in the case of Surya Roshini Ltd. (supra). I find that the issue before the Larger Bench in the case of Surya Roshini Ltd. (supra) was to decide the conflicting decision between the Benches in the cases of Union Carbide reported i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te that a similar question was considered by a Two-Member Bench of this Tribunal in the case of Devyani Beverages Ltd. Vs. CCE, Meerut [ 1999(33) RLT 73] wherein the Bench held that the declaration filed by the assessee in terms of Rule 57Q was sufficient for the purpose of extending credit on glass bottles which were inputs within the meaning of Rule 57A. We also hold similar view in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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