2012 (6) TMI 427

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..... SM (BR) - Dated:- 9-11-2011 - RAKESH KUMAR, J. ORDER 1. The only issued involved in these three appeals is as to whether the Welding Electrodes used for repair and maintenance of the plant and machinery are eligible for cenvat credit. The Asstt. Commissioner being of the view that welding electrodes are not eligible for Cenvat credit either as inputs or capital goods, disallowed the c .....

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..... Hon'ble Rajasthan High Court in the case of Hindustan Zinc Ltd v. Union of India 2008 (228) ELT 517 and also by Chhattisgarh High Court in the case of Ambuja Cements Eastern Ltd. v. CCE 2010 (256) ELT 690. Though in the case of Ramala Sahkari Chini Mills Ltd. v. CCE 2010 (260) ELT 321/29 STT 464/8 taxmann.com 122 (SC), the issue of Cenvat credit of duty paid on welding electrodes was involved, on .....

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