Order Date – 06 February 2023

Parties: M/s. Salagram Power & Steel Pvt. Ltd. Vs Commr. of CGST & Central Excise, Bolpur Commissionerate

Facts –

• The Appellant, M/s. Salagram Power & Steel Pvt. Ltd, was denied the Cenvat credit on Welding Electrodes used by them in their manufacturing unit.

Issue –

• Whether Cenvat credit is available on Welding Electrodes used in manufacturing unit?

Order –

• The Tribunal held that the issue is no more res integra, as submitted by the Ld. Chartered Accountant for the appellant, several High Courts have held that welding electrodes are eligible for Cenvat Credit.
• Further, the Division Bench of Allahabad Tribunal and the SM Bench of this Tribunal have also held that welding electrodes are eligible for Cenvat Credit.
• Hence the appeal is allowed.