9911796707
TMI Blog2017 (11) TMI 224X X X X Extracts X X X X X X X X Extracts X X X X ..... that denial of credit on these welding electrodes not sustainable - credit allowed - appeal dismissed - decided against Revenue. - E/ 192/2007-SM - Final Order No. 22208/2017 - Dated:- 13-9-2017 - Shri S.S Garg, Judicial Member Shri N. Jagadish, Superintendent (AR) - For the Appellant Shri Sandeep Agarwal, CA - For the Respondent ORDER Per: S.S Garg The pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... covery of the same along with interest and also imposed equal penalty under Rule 15 of the Cenvat Credit Rules 2004. Aggrieved by the same, assessee filed appeal before the Commissioner who accepted the appeal and set aside the Orderin-Original. Hence the present appeal. 2. Heard both the parties and perused the records. 3. The learned AR submitted that the impugned order is not susta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... used for maintenance and repair of machinery cannot be treated as 'input' in view of the decision of the Tribunal. 4. On the other hand the learned consultant for the assessee defended the impugned order and submitted that the welding electrodes have been used for maintenance and repair of machinery and therefore it falls in the definition of 'input' as the inputs include an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctrodes as an 'input' as held by the Commissioner (Appeals). This issue has been settled in favour of the assessee in various judicial pronouncements cited supra which according to me are applicable in the assessee s case and by following the ratios of the above decisions, I am of the considered view that there is no infirmity in the impugned order and therefore, the impugned order is up ..... X X X X Extracts X X X X X X X X Extracts X X X X
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