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TMI Blog2016 (12) TMI 1047X X X X Extracts X X X X X X X X Extracts X X X X ..... TAT ALLAHABAD] relied upon, where it was held that the Cenvat credit of duty paid on welding electrodes used in repair and maintenance of capital goods is treated as inputs and is admissible - Following the decisions of this Tribunal, I hold that in the present four cases Cenvat credit of duty paid on welding electrodes used for repair and maintenance of capital goods is admissible to the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -in-appeal No. 149/CE/LKO/2014 dated 08/10/2014. Appeal No. E/50484/2015 is against Order-in-Appeal No. 159-160/CE/LKO/2014 dated 09/10/2014. Appeal No. E/50485/2015 is against Order-in-Appeal No. 159-160/CE/LKO/2014 dated 09/10/2014 and Appeal No. E/70091/2016 is against Order-in-Appeal No. 404/CE/APPL-AGRA/LKO/2015 dated 16/10/2015. For the sake of convenience fact in respect of Appeal No. E/5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it involved in Appeal No. 50484 is ₹ 11615/-. The Cenvat credit involved in Appeal No. 50485 is ₹ 34108/- and Cenvat credit involved in Appeal No. 70091 is ₹ 5593/-. In case of Appeal No. 50483 Original Authority is imposed equal penalty. 4. Heard the ld. Counsel for appellant. The appellant has submitted that Single Member bench of this Tribunal has allowed credit of duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. Vs. Commissioner of Central Excise and Customs, Lucknow reported at 2016-TIOL-955-CESTAT-Allahabad held that question before the Hon ble Allahabad High Court in the case of Upper Ganges Sugar Industries Ltd. Vs. Commissioner of Central Excise reported at 2015-TIOL-2984-HC-ALL-CX was whether the welding electrodes can be treated as capital goods under Rule 57Q of the erstwhile Central Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X
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