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TMI Blog2011 (5) TMI 493X X X X Extracts X X X X X X X X Extracts X X X X ..... rpose of welding in repair and maintenance of plant machinery. Following the judgement of Hon'ble Rajasthan High Court in the case of appellant and in the case of Ambuja Cement Eastern Ltd., Commissioner(Appeals)'s, denying the Cenvat Credit is not sustainable. The same is set aside. The appeal is allowed. - E/1366 of 2009 (SM) (BR) - 288/2011-SM(BR)(PB) - Dated:- 4-5-2011 - Shri Rakesh Kumar, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terest and penalty was imposed. On appeal to Commissioner (Appeals), the Commissioner(Appeals) under Order-In-Appeal dated 25.02.09 dismissed the appeal. Against this order of Commissioner(Appeals), present appeal has been filed. 2. Shri Hemant Bajaj, Advocate for the appellant pleaded that the point of dispute in this case is as to whether the dissolved Acetylene Gas and Oxygen Gas used for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ja Cement Eastern Ltd vs. CCE, Raipur reported in 2010(256)ELT-690 has also held that welding electrodes used for repair and maintenance of plant and machinery are eligible for Cenvat Credit, that in view of the above, the impugned order denying Cenvat credit in respect of dissolved Acetylene Gas and Oxygen Gas used for the purpose of welding in repair and maintenance of plant machinery is not cor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... machinery are eligible for Cenvat credit as inputs as well as capital goods. In my view, in view of the judgement of Hon'ble Rajasthan High Court in the Appellant#s own case and of Hon'ble Chhatisgarh High Court in case of M/s Ambuja Cement Eastern Ltd. (supra) any item used for repair and maintenance of plant and machinery would be eligible for Cenvat Credit. In this case, there is no dispute th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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