{"id":272186,"date":"2005-06-24T00:00:00","date_gmt":"2005-06-23T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/cce-vs-nahar-sugar-and-allied-industries-on-24-june-2005"},"modified":"2015-04-03T14:37:57","modified_gmt":"2015-04-03T09:07:57","slug":"cce-vs-nahar-sugar-and-allied-industries-on-24-june-2005","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/cce-vs-nahar-sugar-and-allied-industries-on-24-june-2005","title":{"rendered":"Cce vs Nahar Sugar And Allied Industries &#8230; on 24 June, 2005"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Delhi<\/div>\n<div class=\"doc_title\">Cce vs Nahar Sugar And Allied Industries &#8230; on 24 June, 2005<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2005 (102) ECC 383<\/div>\n<div class=\"doc_bench\">Bench: P Bajaj<\/div>\n<p id=\"p_1\">ORDER<\/p>\n<p>P.S. Bajaj, Member (J)<\/p>\n<p id=\"p_1\">1. In this appeal, the appellants have contested the correctness of the impugned order vide which the Commissioner has allowed the Mod vat credit of Rs. 57,475 to the respondents on welding electrodes and D.A. gases used for repairing of the machine and machinery in the factory.\n<\/p>\n<p id=\"p_2\">2. The law regarding the availability of Modvat credit to the assessee on the welding electrodes and D.A. gases used for maintenance of the machines is well settled. In jaypee <a href=\"\/doc\/1533519\/\" id=\"a_1\">Rewa Plant v. CCE, Raipur<\/a>, 2003 (88) ECC 503, the Larger Bench of the Tribunal has held that CENVAT credit is not available on these goods used for maintenance of machines. Similar in <a href=\"\/doc\/903996\/\" id=\"a_1\">CCE, Belgaum v. Panyam Cements and Minerals Industries Ltd<\/a>., 2003 (54) RLT 557, it has been observed by the Tribunal after following the ratio of law laid down in <a href=\"\/doc\/1138948\/\" id=\"a_2\">CCE Belgaum v. Bellary Steels and Alloys Ltd<\/a>., 2001 (130) ELT 873, that the Modvat credit is not available to the assessee on the welding electrodes and gases used for maintenance of machines and machinery. Therefore, the impugned order which runs contrary to the law laid down by the Tribunal in the above referred cases cannot be sustained and is set aside. Consequently the appeal of the Revenue is allowed with consequential relief as per law.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Delhi Cce vs Nahar Sugar And Allied Industries &#8230; on 24 June, 2005 Equivalent citations: 2005 (102) ECC 383 Bench: P Bajaj ORDER P.S. Bajaj, Member (J) 1. In this appeal, the appellants have contested the correctness of the impugned order vide which the Commissioner has allowed the Mod [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[41,33],"tags":[],"class_list":["post-272186","post","type-post","status-publish","format-standard","hentry","category-customs-excise-and-gold-tribunal-delhi","category-tribunal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Cce vs Nahar Sugar And Allied Industries ... on 24 June, 2005 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/cce-vs-nahar-sugar-and-allied-industries-on-24-june-2005\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Cce vs Nahar Sugar And Allied Industries ... on 24 June, 2005 - Free Judgements of Supreme Court &amp; 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