2011 (10) TMI 329

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..... e-I vs. Alfred Herbert (India) Ltd (2010 - TMI - 77831 - Karnataka High Court) - Decided against the Revenue. - E/1582 of 2010-SM - - - Dated:- 31-10-2011 - Mrs. Archana Wadhwa, J. Present for the Appellant: Ms.R.K.Jagdev, SDR Present for the Respondent: Shri Vikrant Kackria PER: ARCHANA WADHWA Being aggrieved with that part of the impugned order, vide which he has set aside pe .....

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..... 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. Reference is made to the latest decision in the case of Nangganj Sihori Sugar Co.Ltd. vs. CCE, Lucknow vide order dated 435/2011-SM dt.14.7.11 wherein identical submissions made by both sides and the Tribunal observed as under:- "Learned DR, on the other hand, .....

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..... rnataka are directly on the point, wherein it is held that Cenvat credit can be availed on welding electrodes which are used for maintenance of plant and machinery. These judgements are binding on me. As regards the decision of the Division Bench cited by the learned DR in the case of Vikram Cement, since judgements of the High Court are of higher judicial fera, hence have more binding force. As .....

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