Order Date – 09 February 2023

Parties: M/s. Shyam Sel & Power Limited Vs Commissioner of CGST & CX, Bolpur Commissionerate

Facts –

• The Appellant, M/s. Shyam Sel & Power Limited, have claimed Cenvat credit on welding electrode for repair and maintenance activity during the year 2008, which was denied.

Issue –

• Whether the appellant is eligible for Cenvat credit on welding electrode for repair and maintenance activity?

Order –

• The Tribunal held that the issue is no more res integra as the Tribunal while taking note of the decision in the case of Steel Authority of India Limited vs. CCE [2008 (222) ELT 233 (Tri.-Kol) took a view in favour of the assessee considering the decision of three High Courts wherein it has been held that credit is eligible on welding electrodes.
• The Tribunal relied on the decision of the Tribunal in the case of Manikgarh Cement vs. Commissioner of Central Excise, Nagpur [Final Order No.A-85915/2022 dated 28.09.2022],it was held that the credits availed by the Appellant on Welding Electrodes and D.A. Gas are eligible credits and Appellant had rightly availed the same.
• Hence the appeal is allowed.