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TMI Blog2016 (8) TMI 199X X X X Extracts X X X X X X X X Extracts X X X X ..... Ramala Sahkari Chini Mills [2016 (2) TMI 902 - SUPREME COURT] also held cenvat credit on welding electrodes used in maintenance of machines admissible. Matter remanded back for quantification of demand - Decided partly in favor of appellant. - Excise Appeal No. E/1036/2008-EX [DB] - Final Order No. 52637/2016 - Dated:- 27-7-2016 - S. K. Mohanty, Member (Judicial) And R. K. Singh, Member (Technical) For the Appellant : Shri.B.L. Narasimhan, Advocate For the Respondent : Shri.R.K.Mishra, D.R. ORDER Per R. K. Singh The appeal is filed against Order-in-Original No. Commissioner/RPR/12-14/2008 dated 14.02.2008 in terms of which cenvat credit amounting to ₹ 2,39,65,676/- was disallowed and ordered to be recove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - 1. Ultratech Cement Ltd.v. CCE 2016 (332) ELT 356 (Tri.- Del.) 2. Ultratech Cement Ltd. vs. CCE, Final Order No.FO/54652/ 2014 Ex [BR] dated 01.12.2014, Appeal No. E/53915/2014. 3. KM Sugar Mills Ltd. V. CCE, Final Order No.FO/54636/2014-Ex.[BR] dated 21.11.2014, Appeal No.E/52101/2014. 4. Grasim Industries Ltd. v. CCE, Final order No.A/53106/2014-Ex [DB] dated 17.07.2014, Appeal No.E/58904/2014 5. Umax Packaging Ltd. v. CCE 2016 (2) TMI 585 CESTAT New Delhi 6. Bhoramdeo Sahakari Shakkar Utpadak Karkhana Maryadit v. CCE 2015 TIOL- 1578-CESTAT-Del. and consequently the mandatory equal penalty under Section 11AC would also not survive. 4. Ld. D.R. on the other hand cited the judgment of Allahabad High Court in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gible credit and therefore, the demand for extended period was not sustainable. Similar view was held by Tribunal in the case of K.M. Sugar Mills Ltd. vs. CCE (Final order No. FO/54636/2014-EX. [BR] dated 21.11.2014). 7. As regards credit on Oxygen Gas and welding electrodes, we find that Chattisgarh High Court in the case of Ambuja Cement Eastern Ltd. vs. Commissioner of Central Excise, Raipur has held that welding electrodes used in repairs/maintenance of plant and machinery are covered under the scope of definition of input. Similar view was held by Rajasthan High Court in the case of Hindustan Zinc vs. Union of India. The Supreme Court in the case of Ramala Sahkari Chini Mills also held cenvat credit on welding electrodes used in ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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