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TMI Blog2016 (1) TMI 1187X X X X Extracts X X X X X X X X Extracts X X X X ..... machinery - Held that: - reliance placed on the decision of the case of Kisan Cooperative Sugar Factory Ltd Vs CCE. Meerut 1 [2013 (8) TMI 98 - CESTAT NEW DELHI], where it was held that welding electrodes used for repair and maintenance of plant and machinery eligible for Cenvat Credit - CENVAT credit allowed - appeal allowed - decided in favor of appellant-assessee. X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellants have filed the present appeal. 3. The issue involved is the use of welding electrodes for repair and maintenance of various machinery/capital goods. Credit is denied contending that these are not capital goods. The learned AR Shri R.K.Dass placed before me the judgment of the Tribunal. In SAIL Vs CCE. Ranchi, 2008, (222) E.L.T 233(Tri-Kolkatta) case, it was held that welding electrodes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... zed various judgments including the case of SAIL which is relied by Revenue. In the said judgment the Tribunal observed as under: Though the Apex court in case of Grasim Industries reported in 2011(273) E.L.T.10(SC) has held that repair and maintenance of machinery is not manufacture and therefore steel scrap, arising in course of the said activity is not excisable, this judgment does not help th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ery are eligible for Cenvat credit, it is these judgments which will hold the field. In view of the above discussion, I hold that impugned order is not sustainable. The same is set aside. The appeal is allowed 6. Following the proposition laid in Kisan Co-operative Sugar Factory Ltd ( supra), I am of the view that credit is admissible. The impugned order, therefore is not sustainable. 7. In the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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