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TMI Blog2013 (5) TMI 708X X X X Extracts X X X X X X X X Extracts X X X X ..... welding electrodes used for maintenance and repair of existing plant and machinery are eligible for cenvat credit or not. The jurisdictional Assistant Commissioner vide order-in-original dated 13.06.2008 holding that the welding electrodes used for repair and maintenance of plant and machinery are not eligible for cenvat credit, confirmed the cenvat credit demand of Rs.2,40,194/- alongwith intere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and machinery is not correct. She also emphasised that the judgment of the Tribunal in the case of SAIL stand affirmed by the Apex Court inasmuch as SLP filed by SAIL against the same was dismissed. 4. Ms. Rashi, Advocate, the ld. Counsel for the appellant, pleaded that the issue involved in this case stands decided in favour of the respondent by the judgment of Hon'ble Chhattisgarh High Court in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... used for repair and maintenance of plant and machinery have to be treated as the inputs used in or in relation to manufacture and would be eligible for cenvat credit. 5. I have considered the submissions from both the sides and perused the record. Though, Hon'ble A.P. High Court in the case of Sree Rayalaseem (supra) has held that welding electrodes used for repair and maintenance are not eligib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oint as to whether repair and maintenance is an activity distinct from manufacture is not relevant, as for permitting cenvat credit in respect of an item, what is relevant is as to whether the use of that item has nexus with manufacture and whether swithout use of that items, the manufacture though theoretically possible, is commercially feasible. Hon'ble Calcutta High Court in the case of Singh A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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