M/S.Calderys India Refractories Ltd vs Cce, Bhopal

(Arising out of OIA No.BPL-EXCUS-000-APP-251-13-14 dt.21.2.14 passed by the CCE (Appeals), Bhopal)

Date of Hearing/Decision: 07.05.2015

For Approval & signature:

Honble Mr.Ashok Jindal, Member (Judicial)

1. Whether Press Reporter may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982? No 2. Whether it would be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not? No 3. Whether their Lordships wish to see the fair copy of the order? seen 4. Whether order is to be circulated to the Department Authorities? Yes

M/s.Calderys India Refractories Ltd. Appellant

Vs.

CCE, Bhopal Respondent

Present for the Appellant: Shri Manish Saharan, Advocate

Present for the Respondent:Shri Devender Singh, AR

Coram: Honble Mr.Ashok Jindal, Member (Judicial)

FINAL ORDER NO.51596-51597/2015

PER: ASHOK JINDAL

The short issue involved in the matter is whether the appellant is entitled to take credit on welding electrodes which have been used by the appellant for repair and maintenance of plant and machinery or not.

2. Heard the parties and considered the submissions.

3. The issue is no more res-integra and stands settled by the judgement of Honble Chhattisgarh High Court in the case of Ambuja Cements Eastern Ltd. vs. CCE, Raipur-2010 (256) ELT 690 (Chhattisgarh) wherein it has been held that the cenvat credit on welding electrodes is available to the appellant if the same are used for repair and maintenance of plant and machinery. In the circumstances, I hold that the appellant is entitled to take cenvat credit on welding electrodes which have been used for repair and maintenance of plant and machinery. Accordingly, the impugned order is set aside and appeal is allowed with consequential relief, if any.

(Dictated & Pronounced in the open court)

(ASHOK JINDAL)

MEMBER (JUDICIAL)

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