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TMI Blog2019 (2) TMI 307X X X X Extracts X X X X X X X X Extracts X X X X ..... inition of capital goods - credit allowed - appeal dismissed - decided against Revenue. - APPEAL NO: E/612/2011 - A/88294/2018 - Dated:- 31-12-2018 - Shri C J Mathew, Member (Technical) And Shri Ajay Sharma, Member (Judicial) Shri AB Kulgod, Assistant Commissioner (AR) for appellant Shri A Sheerazi, Advocate for respondent ORDER Per: C J Mathew M/s Ispat Industries ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... judicial decisions that allowed welding electrodes as inputs entitled for availment of CENVAT credit and that the review of the order has relied upon the decision of the Larger Bench of the Tribunal in Jaypee Rewa Plant v. Commissioner of Central Excise, Raipur [2003 (159) ELT 553 (Tri-LB)] and the definition of input in rule 2 of CENVAT Credit Rules, 2004. He drew attention to the decisions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i- Kolkata)] that had followed the decision of the Larger Bench in re Jaypee Rewa Plant. 4. The dismissal of the appeal in re SAIL by the Hon ble Supreme Court had also been considered by the three High Courts but not found relevant in deciding the issue. Referring to the decision of the Hon ble High Court of Rajasthan supra, the Hon ble High Court of Madras in re National Co-Operative Su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 21 and 22 and ultimately, at paragraph 23, relying on the decision of the Rajasthan High Court in Hindustan Zinc Ltd. v. Union of India reported in 2008 (228) ELT 517 (Raj.), Commissioner of Central Excise v. India Cements Limited reported in 2009 (238) ELT 411 (Mad.) and the decision of the Delhi Tribunal in Birla Jute Industries Limited reported in 2002 (139) ELT A93, and subsequently, confir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is wide enough to cover all the goods, except the goods specifically mentioned in the definition, inputs used in or in relation to the manufacture of the final product, whether directly or indirectly or whether it contained the final products or not. Judicial pronouncements extracted supra, makes it abundantly clear that welding electrodes used for repair and maintenance of machineries, in relatio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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