2017 (11) TMI 224

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..... Per: S.S Garg The present appeal has been filed by the Revenue directed against the impugned order dated 16.01.2007 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) has set aside the Order-in-Original and allowed the appeal of the assessee. Briefly the facts of the present case are that the appellants are manufacturers of cement and clinker. The appellants receive welding .....

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..... the impugned order is not sustainable  in law as the same has been passed without appreciating the facts and the law. He further submitted that the impugned order holding that the cenvat credit can be allowed on welding electrodes as 'inputs' is wrong and not legal. He further submitted that the Hon'ble Larger Bench of the Tribunal Delhi has held in the case of Jaypee Rewa Plant .....

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..... 'input' as the inputs include any items used in relation to the manufacture of final product. In respect of his submission, he relied upon the following decisions: a)  India Sugars and Refineries Ltd. Vs. CCE, Bangalore2006 (205) E.L.T. 717 (Tri.-Bang.) b)  Steel Authority of India Ltd. Vs. CCE & ST, Raipur - 2016 (343) E.L.T. 805 (Tri. -Del.) c)  National Co-operative S .....

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