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TMI Blog2017 (9) TMI 291X X X X Extracts X X X X X X X X Extracts X X X X ..... l against denial of cenvat credit of welding electrodes and steel, angles, channel etc by lower authorities. 2. Ld. Counsel for the appellant relied on the decision of the Hon'ble High Court of Rajasthan in Hindustan Zinc Ltd. Vs. UOI in Central excise Appeal no. 2 of 2006 and the decision of the Hon'ble High Court of Chattisgarh in Ambuja Cements Ltd. to assert that the cenvat credit of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... per Ganges Sugar & Inds. Ltd. to assert that cenvat credit of welding electrodes cannot be allowed. He relied on the impugned order. 5. I have gone through the rival submissions. 6. It is seen that the decision in the case of Upper Ganges Sugar & Inds. Ltd. (supra) has been given in the context of Modvat Rules and the definition of capital goods under Rule 57Q of the Central Excise Rules 1944. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as follows:- "5. I have carefully considered the submissions and perused the records. Though there is a recent judgment of Hon'ble Andhra Pradesh High Court in the case of Sree Rayalaseema Hi-Strength Hypo Ltd. v. CCE & C, Tirupati, wherein contrary view has been taken but Hon'ble High Court of Chhattisgarh, Hon'ble Karnataka High Court and Hon'ble Rajasthan High Court have held that welding ele ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ." Relying on the said decision, the appeal in so far as it relates to credit of welding electrodes is allowed. 7. The second issue relates to cenvat credit on certain steel items used by the appellant. I find that before both the lower authorities the exact use of the article has not been examined. The impugned order in para 11 and 12 examined the issue. It is seen that while the appellant have ..... X X X X Extracts X X X X X X X X Extracts X X X X
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