9911796707
TMI Blog2017 (5) TMI 1134X X X X Extracts X X X X X X X X Extracts X X X X ..... ssure sodium vapour, flood , galvanised tower, GI flat, GI rod, lightening pole, ladder, tough tray, cabin fan etc. - Held that: - the appellant is entitled to Cenvat credit for the subject items - in appellant’s own case M/s Steel Authority of India Ltd. Versus CCE & ST, Raipur [2016 (8) TMI 1110 - CESTAT NEW DELHI], the Cenvat credit facility benefit in case of welding electrodes also has been a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tough tray, cabin fan etc. has been disallowed. 2. Both sides represented by ld. Counsels, Shri Dhruv Tiwari and Ms. Kanu Verma Kumar have been heard. 3. After hearing both the sides and perusal of the facts on record, it appears that for the subject items, the appellant is entitled to take Cenvat credit. In this regard, the appellant in support has cited the following case laws: (i) CCE Vs. M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng electrodes, the appellant is not entitled to Cenvat credit. However, in appellant's own case in Excise Appeal No. 50486/2016-SM vide Final Order No. 52245/2016 dated 28.6.2016, the Cenvat credit facility benefit in case of welding electrodes also has been allowed. In this regard, the said decision observes as under : "2. Contesting the above finding of the original authority the learned counse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . CCE Raipur and in final order No. 51838/2016 dated 18.5.2016 in Mangalam Cement Ltd. Vs. CCE, Jaipur-I. The Tribunal has following the decision of Hon'ble Chhattisgarh High Court in Ambuja Cements Eastern Ltd. Vs. CCE, Raipur - 2010 (256) ELT 690 (Chhattisgarh)." 4. Considering the case laws cited by the appellant and the observations made by the Tribunal, quoted above, the appellant is entitle ..... X X X X Extracts X X X X X X X X Extracts X X X X
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