2021 (6) TMI 1106

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..... hri Joydip Chattopadhyay, Authorized Representative for the Respondent (s) ORDER The present appeal has been filed by the assessee, M/s. Jai Balaji Industries Limited, against Order-in-Appeal dated 27.04.2018 passed by the learned Commissioner (Appeals), Siliguri, whereby the appeal filed by the assessee has been rejected. The said appeal was filed by the assessee against Order-in-Original dated .....

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..... in the factory is not eligible for credit, as proposed in the notices. In the first appeal, the learned Commissioner (Appeals) while taking note of the amendment made in the definition of 'input' w.e.f. 01.03.2011 under Rule 2(k) of the Credit Rules, allowed credit for the period post March 2011 whereas, disallowed credit for the period April 2010 to February 2011. It is the contention of the Ld. .....

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..... n), appearing for the appellant and Shri Joydip Chattopadhyay, learned Authorized Representative for the Department through video conferencing and perused the appeal records. 4. I find that the issue stands decided in favour of the appellant as held by the Tribunal in the case of CCE, Meerut vs. Baja Hindustan Ltd 2017 (49) STR 601 (Tri-Del) where the issue pertaining to eligibility of welding el .....

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..... e are judgments of three High Courts - judgments of Hon'ble Chhattisgarh High Court, Hon'ble Karnataka High Court and Hon'ble Rajasthan High Court in the cases mentioned above. The Hon'ble Chhattisgarh High Court in the case of Ambuja Cements Eastern Ltd. (supra) has also discussed the judgment of the Tribunal in the case of Steel Authority of India Ltd. (supra) taking a contrary view and has held .....

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..... impugned order upholding the Cenvat credit demand is not sustainable and there is no merit in the Revenue's appeal for imposition of penalty. Therefore, the impugned order upholding the Cenvat credit demand is set aside. The appeal filed by the appellant is allowed and the appeal filed by the Revenue is dismissed." Since the issue is no longer res integra and the eligibility of Cenvat Credit on .....

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