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TMI Blog2012 (6) TMI 70X X X X Extracts X X X X X X X X Extracts X X X X ..... or maintenance of plant and machinery. in the case of Vikram Cement (2009 (7) TMI 217 (Tri)). appeal is allowed - 1243 OF 2008-SM (BR) - 435 of 2011-SM(BR) - Dated:- 14-7-2011 - M.V. RAVINDRAN, J. Ms. Sukriti Das for the Appellant. S.K. Bhaskar for the Respondent. ORDER 1. This appeal is directed against order in Appeal No. 28/CE/LKO/2008 dated 29.02.2008. 2. The short iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. Learned DR, on the other hand, relied upon the judgment of Division Bench of the Tribunal in the case of Vikram Cement v. CCE [2009 (242) ELT 545 (Tri-Delhi) and judgment of Apex Court in the case of Ramala Sahkari Chini Mills Ltd. v. CCE [2010] (260) ELT 321 (SC)1. 5. It is his submission that in the case of Vikram Cement ( supra ) the Tribunal has considered the issue of weldi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... machinery is eligible for Cenvat credit. I find that judgments cited by the learned Counsel of Hon'ble High Courts of Chhattisgarh, Rajasthan and Karnataka 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 judgments are binding on me. 7. As regards the decision of the Division Benc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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