2011 (1) TMI 1060

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... (India) Ltd. (2010 (4) TMI 424 - KARNATAKA HIGH COURT) welding electrodes other items used for repair and maintenance of plant and machinery would be eligible for cenvat credit. Modvat credit in respect of supporting structures- Held that:- As relying on APP Ltd. [2013 (7) TMI 494 - CESTAT BANGALORE] modvat calim is to be allowed. Issues are prima facie covered in favour of the appellants. Acco .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rt laying down that use of welding electrodes for repair and maintenance is admissible for modvat purposes. Reference is made to the following three decisions: 1. Ambuja Cements Eastern Ltd. vs. CCE, Raipur 2010 (256) ELT 690 (Chattisgarh); 2. Hindustan Zinc vs. Union of India 2008 (228) ELT 517 (Raj); 3. CCE, Bangalore I vs. Alfred Herbert (India) Ltd. 2010 (257) ELT 29 (Kar). 3. As regar .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X