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TMI Blog2014 (1) TMI 1796X X X X Extracts X X X X X X X X Extracts X X X X ..... ssible Cenvatable goods - reliance placed in the case of M/s. Nangganj Sihori Sugar Co. Ltd. Versus Commissioner of Central Excise, Lucknow [2011 (7) TMI 623 - CESTAT, DELHI], where it was held that Cenvat credit can be availed on welding electrodes which are used for maintenance of plant and machinery. As regards asbestos jointing sheets, the Tribunal in the case of Birla Corporation Ltd. [201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the disputed issue are covered in favour of the assessee by various decisions. It was held in following decisions that welding electrodes used for repair and maintenance are admissible Cenvatable goods. 1. Ambuja Cements Eastern Ltd. v. CCE, Raipur - 2010 (256) E.L.T. 690 (Chhattisgarh) 2. Hindustan Zinc v. Union of India - 2008 (228) E.L.T. 517 (Raj.) 3. CCE, Bangalore-I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsel that the issue involved in this case and the disputed fact is whether duty paid on welding electrodes are used in the factory of appellant for repair and maintenance of plant and machinery is eligible for Cenvat credit. I find that judgments cited by the learned Counsel of Hon ble High Courts of Chhattisgarh, Rajasthan and Karnataka are directly on the point, wherein it is held that Cenvat cr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... porting structures have been held as non-admissible items in the Larger Bench decision of the Tribunal in the Vandana Global [2010 (253) E.L.T. 440 (Tri.-LB)]. However, he submits that items in question have not been exclusively used as supporting structures and the same have also been used for fabrication of capital goods, in which case even as per Vandana Global decision, they are admissible inp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lty, I find that two disputed issues are covered in favour of assessee and as such, they were entitled to avail the credit whereas the issue of iron and steel items used as supporting structures was the subject matter of Larger Bench decision. Most of the precedent decisions were in favour of assessee, prior to declaration of law by the Larger Bench. As such, no mala fide can be attributed to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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