2011 (5) TMI 281

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..... Ltd. vs. CCE, Raipur [2010 -TMI - 77888 - CHHAITISGARH HIGH COURT ]wherein both the High Courts have held that welding electrodes used for repair & maintenance of plant & machinery are eligible for Cenvat Credit as inputs as well as capital goods - Decided in favour of assessee. - 2982 of 2009 (SM) - - - Dated:- 4-5-2011 - Shri Rakesh Kumar, J. Shri R.K.Gupta, SDR for the respondent. .....

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..... 2. Ms. Sukriti Das, Advocate for the respondent pleaded that the issue involved in this case is covered by the judgement of Hon ble Rajasthan High Court in the case of Hindustan Zinc Ltd. reported in 2008(228)ELT-517(Raj.) and Hon ble Chhatisgarh High Court in the case of Ambuja Cement Eastern Ltd. reported in 2010(256)ELT-670. She, therefore, pleaded that the impugned order is not sustainable. .....

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..... hat dismissal by Hon ble Supreme Court of the SLP filed against the judgement of CESTAT, Kolkata Bench in the case of Steel Authority of India Ltd. vs. Commissioner reported in 2008(222)/ELT/233(Tr.-Kolkata) does not lay down any law as summary dismissal of SLP by the Apex Court neither lays down any law nor results in any binding precedent. Following the judgements of above two High Courts, I the .....

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