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M/S. Binjusaria Metal Box Co. Pvt. Ltd vs Cc&Ce, Hyderabad-Iv on 17 October, 2016 cites

Ramala Sahkari Chini Mills Ltd, Up vs Commr.Of Central Excise-I,Meerut on 29 November, 2010

7. I have heard both sides. The issue whether credit is admissible on welding electrodes was analysed by this Tribunal in the case cited by the counsel for appellant wherein the judgment laid by the Honble Supreme Court in the case of Ramala Sahkari Chini Mills Ltd., UP Vs. CCE, Meerut-I [2010(260) ELT 321 (SC)] was followed. In view thereof, I hold that the credit availed on welding electrodes is admissible. The impugned orders are set aside and the appeals are allowed with consequential reliefs, if any.
Supreme Court of India Cites 18 - Cited by 100 - D K Jain - Full Document

M/S The India Cements Ltd vs Cce, C & St, Hyderabad-Iii on 6 October, 2016

5. On behalf of the appellant, the learned counsel Shri K. Nagaraja Rao submitted that the issue presently posing for consideration is whether the credit is admissible on welding electrodes or not. The issue stands covered by the decision passed by the Tribunal in the case of India Cements Ltd. Vs. CC,CE&ST, Hyderabad-I&II [2016-TIOL-2423-CESTAT-HYD]. He submitted that the welding electrodes were used for repair and maintenance within the factory and without such repair activity, it is not possible to carry out the process of manufacturing in a commercially feasible manner.
Custom, Excise & Service Tax Tribunal Cites 2 - Cited by 5 - Full Document
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