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TMI Blog2018 (3) TMI 1482X X X X Extracts X X X X X X X X Extracts X X X X ..... ase of Birla Jute & Industries ltd., [2000 (10) TMI 145 - CEGAT, NEW DELHI] this Tribunal’s finding that Cenvat Credit was admissible on electrodes has reached finality - there is no merit in the appeal filed by Revenue - appeal dismissed - decided against Revenue. - E/2229/2011 & 532/2012-EX[SM] - A/70443-70444/2018 - Dated:- 15-2-2018 - Mr. Anil G. Shakkarwar, Member (Technical) Shri Raj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Credit of duty paid on capital goods and that the respondents availed Cenvat Credit on welding electrodes wrongly even after passing of the final order of this Tribunal in their own case on 26.11.2007 and, therefore, the learned Commissioner (Appeals) should not have set aside the penalties. 4. Heard the learned AR who has presented the grounds of appeal. 5. Heard the learned counsel for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e respondents own case this Tribunal had held that Cenvat Credit on welding electrodes was not admissible. In those circumstances penalty should not have been waived by learned Commissioner (Appeals). I find that in the above referred ruling of Chhattisgarh High Court in the case of Ambuja Cement Eastern Ltd. (supra), the Hon'ble High Court has referred to dismissal of Civil Appeal by Hon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issible for Electrodes and Calibration Gas Mixture (Welding equiptments), but not admissible for explosive under Rule 57A of the Central Excise Rules, 1994, have been further dismissed by the Supreme Court confirming the observations of the Delhi Tribunal, in view of judgment of the Supreme Court in Jawahar Mills Ltd. 7. I find the as per the doctrine of merger after the Hon ble Supreme Court ..... X X X X Extracts X X X X X X X X Extracts X X X X
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