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TMI Blog2017 (6) TMI 574X X X X Extracts X X X X X X X X Extracts X X X X ..... d that: - the said issue is covered by the judgment of the Division Bench of this Court in the matter of National Co-operative Sugar Mills Ltd., V. Commissioner of Central Excise, Madurai [2016 (7) TMI 1073 - MADRAS HIGH COURT], where it was held that Judicial pronouncements makes it abundantly clear that welding electrodes used for repair and maintenance of machineries, in relation to manufacture ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y, and were used in manufacture of the final product, that is, paper, would be available to the Assessee, i.e., the appellant herein. 3. The Tribunal, as it appears, based on its own judgement in : SAIL V. Commissioner of Central Excise, Ranchi, 2008 (222) ELT 233 (Tri. - Kolkata), dismissed the appeal of the Assessee on the ground that the said judgment had received the imprimatur of the Supre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court in the case of CCE, TIRUCHIRAPPALI Vs. India Cements Ltd., reported in 2009 (238) E.L.T. 411 (Mad.)., by the Hon'ble High Court of chhattisgarh in the case of AMBUJA CEMENTS EASTERN LTD., Vs. CCE., RAIPUR, reported in 2010 (256) E.L.T. 690 (Chhattisgarh), HINDUSTAN ZINC LTD., Vs. UOI reported in 2008 (228) E.L.T. 517 (Raj.), whether the impugned order passed with total disregard to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stion No.3. 8. A perusal of the Questions of law No.1 and 2 would show that the only issue, in effect, which, the Court is required to answer, is, with regard to the admissibility of CENVAT credit on welding electrodes. 9. In view of the fact that the said issue is covered by the aforementioned judgment of the Division Bench of this Court in the matter of : National Co-operative Sugar Mills ..... X X X X Extracts X X X X X X X X Extracts X X X X
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