M/S. Bajaj Hindustan Ltd vs Commissioner Of Central Excise

[Arising out of Order-In-Appeal No. 55-CE/ALLD/2012 dated 24.05.2012 passed by Commissioner of Central Excise (Appeals), Allahabad]

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?

M/s. Bajaj Hindustan Ltd. Appellants

Vs.

Commissioner of Central Excise Respondent

& ST, Allahabad

Appearance:

Shri P K Mittal, Advocate for the Appellants

Shri A K Dhawan AR for the Respondent

CORAM:

Hon'ble Shri Ashok Jindal, Member (Judicial)

Date of Hearing /decision: 14.1.2015

FINAL ORDER NOS. A/ 50046 /2015-Ex(SM)

Per Ashok Jindal :

The short issue involved in the matter is whether the appellant are entitled to take Cenvat Credit on which have been used by the appellant in repair and maintenance of capital goods or not.

2. In appellants own case for earlier period vide Final Order No. 201-202/2011  SM(Br) dated 3.3.2011, this Tribunal held that the appellants are entitled for Cenvat credit on welding electrodes which has been used for repair and maintenance of plant and machinery i.e. capital goods, the appellant is entitled to take Cenvat credit. Therefore, I hold that appellant are entitled to take Cenvat credit on welding electrodes which have been used by them for repair and maintenance of capital goods. Accordingly, the impugned order is set aside. Appeal is allowed with consequential relief if any.

(dictated and pronounced in the open court )

( Ashok Jindal ) Member(Judicial)

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