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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 ..... ectrodes used in the maintenance of machines are eligible for CENVAT credit. Appeal allowed - decided in favor of appellant. - Excise Appeal No.76623 of 2018 - FINAL ORDER NO. 76763/2019 - Dated:- 3-12-2019 - SHRI P.K.CHOUDHARY, MEMBER(JUDICIAL) Shri Kartikey Kulshreshtha, Advocate for the Appellant (s) Shri S.S.Chattopadhyay, Authorized Representative for the Respondent (s) ORDER The issue in dispute is regarding denial of Cenvat Credit on Welding Electrodes used for repair and maintenance of machinery in the factory. 2. Briefly stated the facts of the case are that the appellant during the period from July 2007 to December 2011 was engaged in the manufacture of Portland Pozzola ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant submits that Welding Electrodes is indispensable part of appellant s manufacturing process, as without the Electrodes, the appellant would not have been able to repair the damaged machinery and resultantly, the entire manufacturing process would have come to a halt. Therefore, Welding Electrodes are integral to the manufacture of appellant s final product and fall within the ambit of inputs as defined under Rule 2(k) of Cenvat Credit Rules, 2004. Learned Advocate further submits that Cenvat credit on Welding Electrodes used in repair and maintenance of machinery have been decided in appellant s own cases which are as follows:- (a) Ultratech Cement Ltd. v. CCE ST, Ahmedabad-III [2015 (10) TMI 285-CESTAT Ahmedabad] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant s own case in Ultratech Cement Ltd. v. CCE ST, Guntur and CCE ST, Tirupati (Vice Versa) as reported in 2019 (2) TMI 405 (Tri.Hyd.) has allowed the assessee s appeal by relying upon the decision of the Hon ble Apex Court in the case of Ramala Sahkari Chini Mills Ltd. v. CCE, Meerut-I [2016 (334) E.L.T. 3 (SC)]. The relevant paragraphs of the order of the Tribunal are reproduced:- 5. On careful consideration of the submission made, we find that in the appellant s own case on similar and identical issue of denial of CENVAT credit on welding electrodes was decided by this Bench as reported at 2016 (10) TMI 1169 (CESTAT-HYD) which holds a view that appellant are eligible for CENVAT credit. We also find that the Supreme Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to us in the above manner leaving it for the appropriate bench of this Court to decide on the factual parameters of the case(s) and the entitlement of the assessee(s) to Cenvat credit in the facts of each case. 6. The interpretation given by the Apex Court in the case of word inputs include would fully apply in the case in hand and accordingly, we hold that the impugned order to the extent contested by the appellant is liable to be set aside and the order tentested by the revenue needs to be upheld. 7. As regards reliance placed by the learned departmental representative on the judgment of Manikgarh Cement (supra) and Lloyd Metals and Engineers Ltd. (supra), we find from the copy of judgment which has been produced ..... X X X X Extracts X X X X X X X X Extracts X X X X
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