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TMI Blog2017 (4) TMI 431X X X X Extracts X X X X X X X X Extracts X X X X ..... not been made by the lower authorities. Hence the impugned order set aside and matter remanded to the original adjudicating authority only, for the limited purpose to cause such bifurcation - appeal allowed by way of remand. - E/437/2007-DB - Final Order No. A/ 30228 / 2017 - Dated:- 22-2-2017 - HON'BLE Mr. JUSTICE (DR.) SATISH CHANDRA, PRESIDENT AND HON'BLE Mr. MADHU MOHAN DAMODHAR, TECHNICAL MEMBER Shri G. Prahalad, Advocate for the Appellant Shri Parashivamurthy, Deputy Commissioner(AR) for the Respondent ORDER [ Order Per : Justice ( Dr. ) Satish Chandra ] The present appeal is against the Order-in-original dt. 15/03/2007. Disputed period is 2002-03 to 2005-06. 2. The brief facts of the case are tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n ble Supreme Court vide judgment reported in 2007 (214) E.L.T. A115 (S.C.). Besides this, we find that Hon ble Chhattisgarh High Court in the case of Ambuja Cements Eastern Ltd. v. CCE, Raipur (supra) has held that welding electrodes used for repair and maintenance of the plant and machinery are entitled for Cenvat credit. In this judgment, Hon ble High Court relied upon the judgment of Hon ble Rajasthan High Court in the case of Union of India v. Hindustan Zinc Ltd. (supra) and in paras 21 and 22 of the judgment, Hon ble High Court with regard to the Revenue s plea that the Tribunal in the case of Steel Authority of India Ltd. v. CCE reported in 2008 (222) 233 (Trib.) had held that welding electrodes used for repair and maintenance of pla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e civil works, maintenance pertaining to factory in some cases also where the CENVAT credit is not allowable. In other words, the CENVAT credit is allowable only on such items used for maintenance and repair of plant and machinery. In the impugned order, such bifurcation has not been made by the lower authorities. Hence we set aside the impugned order and remand the matter to the original adjudicating authority only, for the limited purpose to cause such bifurcation. Benefit can be given to such items used for the repair and maintenance activity as stated above. The question of penalty will also be decided in proportionate term after quantification. The impugned order is set aside. The appeal is allowed by way of remand. (Order pronounce ..... X X X X Extracts X X X X X X X X Extracts X X X X
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