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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 ..... Rakesh Kumar :- Point of dispute in this case is as to whether dissolved Acetylene Gas and Oxygen Gas used for repair and maintenance of plant and machinery are eligible for Cenvat Credit as well as input. The appellant are engaged in manufacture of non-ferrous metals and their by-products chargeable to Central Excise duty and avail Cenvat Credit of Central Excise duty paid on the inputs used in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of appellant vide judgement reported in 2008(228)ELT-517(Raj.) has held that welding electrodes used for repair and maintenance of plant and machinery are eligible for Cenvat Credit as inputs as well as capital goods, that the ratio of the judgement of Hon'ble Rajasthan High Court is that any item used for repair and maintenance of plant and machinery is eligible for Cenvat Credit, that ratio of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arger Bench judgement of the Tribunal in the case of Jaypee Rewa Plant vs. CCE, Raipur reported in 2003(159)ELT-553(Tribunal), the dissolved Acetylene Gas and Oxygen Gas used for the purpose of welding in repair and maintenance of plant machinery can not be treated as input. 4. I have carefully considered the submissions from the Departmental Representative and perused the records. I find that Ho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hon'ble Rajasthan High Court in the case of appellant and Hon'ble Chhatisgarh in the case of Ambuja Cement Eastern Ltd., I therefore, hold that the dissolved Acetylene Gas and Oxygen Gas used for the purpose of welding in repair and maintenance of plant machinery are eligible for Cenvat Credit and the Commissioner(Appeals)'s in this regard, denying the Cenvat Credit is not sustainable. The same i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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