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TMI Blog2019 (2) TMI 405X X X X Extracts X X X X X X X X Extracts X X X X ..... ce of machines are eligible for CENVAT credit. Credit allowed - appeal allowed - decided in favor of appellant. - Appeal No: E/2715, 2735/2011 - A/31618-31619/2018 - Dated:- 21-12-2018 - Mr. M.V. Ravindran, Member (Judicial) And Mr. P. Venkata Subba Rao, Member (Technical) Shri G. Prahlad, Advocate for the Assessee. Shri N. Bhanu Kiran, Asst. Commissioner/AR for the Revenue. ORDER Per: M.V. Ravindran. 1. These two appeals are directed against Order-in-Appeal No. 15/2011 (T) CE dated 22.06.2011. Appeal E/2715/2011 is filed by the assessee while E/2735/2011 is filed by the revenue against the same order. Assessee is in appeal for denying CENVAT credit on the welding electrodes while the revenue is in appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... judgment of the Supreme Court in the case of Ramala Sahkari Chini Mills [2010 (260) ELT 321 (SC)] would apply in its full force as appellant had been contending that the welding electrodes were used within the factory premises for repairs and maintenance as well as for fabrication. He also relies upon the judgment of Hon ble High Court of Chattisgarh in the case of CCE ST, Bilaspur Vs Singhal Enterprises P Ltd [2018 (359) ELT 313] and also the judgment of Hon ble High Court of Madras in the case of Tamilnadu Newsprints and Paper Ltd Vs CCE, Tiruchirapalli [2017 (357) ELT 60 (Mad.)] took propositions that they had availed CENVAT credit on welding electrodes. 4. Learned departmental representative, on the other hand, submits that weldin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... input in Rule 2(g) of the Cenvat Credit Rules, 2002 is to be understood to include items beyond the six items mentioned specifically in Rule 2(g). The answer to the question referred, according to us, is self-contained in the order of reference which has referred, inter alia, to a three Judge Bench decision of this Court in Regional Director, Employees State Insurance Corporation v. High Land Coffee Works of P.F.X. Saldanha and Sons Anr. [(1991) 3 SCC 617]. There are other decisions of this Court by Coordinate Benches (three judge) on the issue which need not be adverted to specifically inasmuch as it has been clearly held in Regional Director, Employees State Insurance Corporation (supra) that the word include in the statutory def ..... X X X X Extracts X X X X X X X X Extracts X X X X
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