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TMI Blog2018 (2) TMI 2007X X X X Extracts X X X X X X X X Extracts X X X X ..... . This appeal deserves to be and is hereby dismissed. - TAXC No. 172 of 2017 - - - Dated:- 27-2-2018 - Prashant Kumar Mishra and Ram Prasanna Sharma, JJ. Shri Maneesh Sharma, Advocate, for the Appellant. Shri Sandeep Dubey, Advocate, for the Respondent. ORDER [Order per : Prashant Kumar Mishra, J.]. - Challenge in this appeal preferred by the Revenue is to the order dated 3-4-2017 whereby the Customs, Excise and Service Tax Appellate Tribunal (henceforth, the Tribunal ) has allowed the appeal preferred by the respondents holding that Railway Track Materials, Lighting Equipments, Fittings and Fixtures, Refractory Cement Blocks, Plates, Welding Electrodes under Chapter 8311 and Steel Items-Beams falling under Chap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Welding Electrode was considered to be input because manufacture of equipments and erection of plant/factory and supporting structures is not possible without use of Welding Electrodes. 5. After hearing Learned Counsel for the parties, we are not able to persuade ourselves to take any different view of the matter than the one which has been taken by this Court in the matter of Ambuja Cements Eastern Ltd. (supra) where Welding Electrode has already been considered to be input for allowing CENVAT Credit. 6. In the result, this appeal deserves to be and is hereby dismissed on the same reasoning on which Ambuja Cements Eastern Ltd. (supra) has been decided by this Court. In Re. acceptability of web copy of orders/judgments : 7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y, therefore, appropriate directions may be issued in this regard. 10. After hearing the Leaned Counsels for some time, their apprehension does not appear to be wholly unfounded, as we have come across several complaints by the Lawyers about the reluctance of the Courts and authorities to accept the web copy even for immediate purpose in urgent cases. 11. In order to set the matter at rest we hold that web copy of the orders/judgments passed by this Court as is available in the official website of the High Court of Chhattisgarh can be relied upon unless the opposite party raises a doubt about the authenticity of the web copy. 12. In taking this view, we are fortified with the view taken by a Learned Single Judge of the High Court o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been uploaded or not ? Once the order is uploaded on the official website, it is a reliable document to be considered by the Court before whom it is cited. 13. In view of the foregoing, we direct that the trial Courts and other subordinate authorities shall accept the web copy of the order/judgment in urgent cases where delay in production of the certified copy would result in miscarriage of justice or the person would be adversely affected, despite there being an order in his favour. In case of any doubt, suspicion or apprehension, the trial Court or the authority may verify from the official website of the High Court of Chhattisgarh to ascertain whether such an order/judgment is actually uploaded to the official website or not. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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