Commissioner Of Central Excise vs M/S. Bhushan Steel Ltd
- CitationExcise Appeal No. 57872 of 2013 - Ex (SM)
Ratio decidendi
The rule this decision rests on
The Tribunal holds that welding electrodes used for the repair and maintenance of plant and machinery are inputs on which Cenvat credit may be availed, following its own earlier final order in the respondent's case for a subsequent period, and that the Commissioner (Appeals) was therefore correct to allow the credit.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
[Arising out of Order-In-Appeal No. 14/CE/GZB/2013 dated 22.2.2013 passed by Commissioner of Central Excise (Appeals) Ghaziabad]
For approval and signature:
Honble Mr Ashok Jindal, Member (Judicial)
1 Whether Press Reporters may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?
2 Whether it should be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
3 Whether Their Lordships wish to see the fair copy of the Order?
4 Whether Order is to be circulated to the Departmental authorities?
Commissioner of Central Excise Appellants
& ST, Ghaziabad
Vs.
M/s. Bhushan Steel Ltd. Respondent
Appearance:
Shri R K Mishra, AR for the Appellants
Shri Rajesh Chibber, Advocate for the Respondent
CORAM:
Hon'ble Shri Ashok Jindal, Member (Judicial)
Date of Hearing /decision: 24.02.2015
ORDER NO. FO/ A 50462 /2015-Ex(SM)
Per Ashok Jindal :
The short issue involved in this matter is that respondent is availing input service credit on welding electrodes which has been used for repair and maintenance of plant and machinery or not.
2. In respondents own case for the subsequent period vide Final Order No. A/50138/2015 SM(Br) dated 20.01.2015, this Tribunal has held that respondent is entitled to avail Cenvat credit on the welding electrodes which has been used for repair and maintenance of plant and machinery. Therefore, following the precedent decision in respondents own case, I hold that learned Commissioner (Appeals) has rightly allowed the Cenvat credit on welding electrodes. Consequently, impugned order is upheld and appeal filed by the Revenue is dismissed.
(dictated and pronounced in the open court )
( Ashok Jindal ) Member(Judicial)
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