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TMI Blog2017 (5) TMI 941X X X X Extracts X X X X X X X X Extracts X X X X ..... directed against order-in-appeal No.US/269/RGD/2012 dated 25.04.2012. 2. Heard both sides and perused the records. 3. The issue that falls for consideration is whether the appellant is eligible for CENVAT credit of welding electrode consumed during the period August 2005 to February 2009. It is the case of the appellant that welding electrodes were used by them for fabrication/installation of va ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gment of the Hon'ble High Court of Allahabad cited by the Revenue. We find that the Hon'ble High Court has considered the claim of Welding Electrodes under the definition of Capital Goods' under Rule 2(a) of the Cenvat Credit Rules, 2004 and have come to the conclusion that the credit will not be allowable under this Rule. However, we find that the credit of duty paid on Welding Electr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credit on the welding electrodes. By following said decision, we hold that the appellants are entitled to the credit on welding electrodes considering them as Inputs." 4.1 The Hon'ble High Court of Chhattisgarh (as reproduced by the Division Bench in the above referred paragraph) has held that welding electrodes used in the fabrication of support structures is also eligible for CENVAT credit. Be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y held that, unless the welding electrodes used in the manufacture of capital goods, which are thereafter used in the factory do not qualify as inputs, CENVAT credit cannot be claimed. As already recorded by me, the claim of the appellant that the welding electrodes are used for fabrication of supporting structure and capital goods being not contraverted, the ratio of the decision of Sree Rayalase ..... X X X X Extracts X X X X X X X X Extracts X X X X
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