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TMI Blog2020 (1) TMI 526X X X X Extracts X X X X X X X X Extracts X X X X ..... Portland Pozzolarna cement classifiable under chapter 25 of the Central Excise Tariff Act, 1985. It is the case of the appellants that since the machinery in the factory of the appellant was exposed to high temperature during the manufacturing process, the same was prone to damage and constant wear and tear. The appellant would fix this damage by welding new sheet, bar, plates in respect of machinery. For carrying out such repairs and maintenance, Welding Electrodes are used. The Cenvat credit so availed by the appellant on Welding Electrodes during the impugned period has been objected to by the department and held it as inadmissible on the ground that Welding Electrodes did not qualify as capital goods as defined under Rule 2(a) of Cenva ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ratech Cements Ltd. v.CCE & ST, Trichi [2018 (7) TMI 677-CESTAT Chennai] (c) Ultratech Cement Ltd. v. CCE, Pune [2015 (10) TMI 1367-CESTAT-Mumbai] (d) Ultratech Cements Ltd. v. CCE, Trichy [2018 (2) TMI 128-CESTAT-Chennai] (e) Ultratech Cement Ltd. v. CCE, Jaipur-II [2016 (12) TMI 989-CESTAT, New Delhi] (f) Ultratech Cement Ltd. v. CCE & ST, Guntur [2019 (2) TMI 405-CESTAT Hyderabad. (g) Ultratech Cement Ltd. v. CCE, Pune-III [2015 (10) TMI 621-CESTAT Mumbai] (h) Ultratech Cements Ltd. v. CCE, Guntur [2016 (10) TMI 1169-CESTAT Hyderabad] 4. Learned Authorized Representative appearing on behalf of the respondent department justifies the impugned orders. He referred to the judgement of Hon'ble High Court of Bombay in the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ectrodes used in the maintenance of machines are eligible for CENVAT credit. Further, we find that the Apex Court in the cae of Ramala Sahkari Chini Mills Ltd. [2016 (334) ELT 3 (SC)] has held as under. "We have heard the learned counsels for the parties. We have also read and considered the order dated 29th November, 2010 [2010 (260) E.L.T. 321 (S.C.)] of this Court referring the matters to a larger bench for a decision on the question as to whether the definition of the term "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, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sahkar Chini Mills Ltd. (2016 (334) ELT 3). As regards Hon'ble High Court of Allahabad, we find that their Lordships though having referred to Ramala Sahkari Chini Mills Ltd. (supra) did not state anything on this issue. We find that the Larger Bench decision of the Ramala Sahkari Chini Mills Ltd. (supra) was not before their Lordships during proceeding. 8. In view of the foregoing and in the facts and circumstances of this case, we hold that the appeal of the assessee needs to be allowed and we do so and the appeal of the revenue needs to be rejected and we do so." I find that the facts of the present appeal are squarely covered by the above-mentioned decision of the Tribunal. 7. In view of the above discussion, the impugned orders ar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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