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TMI Blog2018 (3) TMI 1542X X X X Extracts X X X X X X X X Extracts X X X X ..... Per: Anil Choudhary The present appeal is directed against Order-in-Appeal No.209/CE/APPL/ALLD/2011 dated 07/10/2011 passed by Commissioner (Appeals), Central Excise, Allahabad. 2. Heard the parties. 3. The issue in this appeal is whether the appellant K engaged in the manufacture of Sugar and Molasses, is entitled to take Cenvat credit on welding electrodes 'as inputs' admittedly used ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ighest Court has held by the Hon'ble Bombay High Court in the case of Mercedes Bear India Pvt. Ltd. Vs. Union of India-2010 (252) E.L.T. 168 (Born.) that the decision of the higher count is binding. Accordingly, in these appeals, the respondents are entitled for credit availed by them on welding electrodes which are used by them for fabrication and repair and maintenance of their capital goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tal goods. In case of Ambuja Cement Eastern Ltd. (Supra), Hon'ble Chhattisgarh High Court also observed that dismissal by Hon'ble Supreme Court of the SLP filed against the judgement of CESTAT, Kolkata Bench in the case of Steel Authority of India Ltd. Vs. Commissioner reported in 2008 (222) E.L.T. 233 (Tri.-Kolkata) does not lay down any law as summary dismissal of SLP by the Apex Court neith ..... X X X X Extracts X X X X X X X X Extracts X X X X
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