GOBIND SUGAR MILLS Vs. CCE

JUDGEMENT

(1.) THIS appeal is filed against the order in appeal dated 28.2.04 which upheld the order in original that confirmed the demand.

(2.) THE issue involved in this case is regarding the eligibility of Cenvat credit on the Welding Electrodes used by the appellant for repair and maintenance of their machinery. It is the contention of the department that such credit is not available to the appellants in view of the orders of the Tribunal in the case of JP Rewa Cement Plant and Triveni Engg 2005 (186) ELT 158.

(3.) NONE appeared on behalf of the appellant despite notice Since the matter is on board from 14.8.06, I take up the appeal for disposal in the absence of the appellant or their representative.