2009 (6) TMI 857

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..... pondent. [Order]. -  This is an appeal against Order-in-Appeal No. 49/CE/LKO/07 dated 24-5-07 passed by CCE (Appeals), Lucknow, upholding the Cenvat credit demand amounting to Rs. 34,774/- in respect of welding electrodes and M.S. Plates. The Department has denied the Cenvat credit in respect of the welding electrodes and M.S. Plates used for maintenance and repairs of plant and machinery o .....

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..... orted in 2007 (214) E.L.T. 510 (Raj.), wherein Hon'ble High Court held that MS/SS plates used in workshop meant for repair and maintenance of machinery, which are used for manufacture of final product would be eligible for Modvat credit and in the case of Hindustan Zinc Ltd. v. Union of India reported in 2008 (228) E.L.T. 517 (Raj.), wherein Hon'ble High Court held that the welding electrodes used .....

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..... e records. The only point of dispute in this case is as to whether the welding electrodes and M.S. plates are eligible for Cenvat credit or not. I find that while the show cause notice mentions that these two items are used either for civil construction work or for repair and maintenance of plant and machinery, the order-in-original dated 30-10-06 as well as order-in-appeal mention that these item .....

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