M/S. Rohit Surfactants Pvt. Ltd vs C.C.E. & S.T. Bhopal

[Arising out of Order-in-Appeal No. BPL-EXCUS-000-APP-145-13-14 dated 03.12.2013 by the Commissioner of Customs, Central Excise & Service Tax (Appeals), Bhopal].

For approval and signature:

Honble Shri 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. Rohit Surfactants Pvt. Ltd. .Appellants

Vs.

C.C.E. & S.T. Bhopal .Respondent

.

Appearance:

Shri A.P. Mathur, Advocate for the Appellant

Shri G.R. Singh, DR for the Respondent

CORAM:

Hon'ble Shri Ashok Jindal, Member (Judicial)

Date of Hearing: 26.06.2015

FINAL ORDER NO. 52072/2015-EX(SM)

Per Ashok Jindal:

The short issue involved in the matter is that whether the appellant is entitled to take Cenvat Credit on Welding Electrodes which have been used by the appellant in fabrication of storage of water tank as well as repairs and maintenance thereon or not.

2. The issue has been settled by the Honble High Court in the case of Sree Rayalaseema HI-Strength Hypo Ltd. Vs. CCE Tirupati-2012 (278) ELT 167 (AP), wherein it was held that Welding Electrodes used in repairs and maintenance of plant and machinery is entitled for Cenvat Credit. Therefore issue is no more res entigra. In these terms, I hold that appellant is entitled to take Cenvat Credit on Welding Electrodes which have been used for fabrication of storage tank and repairs and maintenance thereon.

3. In these terms, impugned order is set aside. Appeal is allowed with consequential relief if any.

(Dictated and pronounced in the open court)

(Ashok Jindal) Member (Judicial)

Bhanu

2

E/60308/2013-EX(SM)