2018 (5) TMI 1045

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..... , Asstt. Commissioner (AR) for respondent These two appeals are directed against Orders-in-Appeal No: PK/65/M-III/2017 dated 24/02/2017 and CD/893/M-III/2015 dated 09/11/2015 passed by the Commissioner of Central Excise (Appeal), Mumbai Zone - II 2. Heard both the sides and perused the records. 3. The relevant facts in brief are, that during the period 2009-10 to 2013-14 and April 2015 to Sept .....

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..... 29-CESTAT-BANG, after having considered all the arguments made by both the sides on the issue of CENVAT credit of Central Excise duty paid on welding electrodes it was held that CENVAT credit needs to be allowed. After hearing both the sides and following the view expressed by the Tribunal in the above cited decisions and also considering the definition of inputs under Rule 2(k) of the CENVAT Cred .....

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