9911796707
TMI Blog2013 (6) TMI 241X X X X Extracts X X X X X X X X Extracts X X X X ..... . (2010 (4) TMI 424 - KARNATAKA HIGH COURT) welding electrodes other items used for repair and maintenance of plant and machinery would be eligible for cenvat credit. Also decided in Singh Alloys & Steel Ltd. case (1993 (1) TMI 97 - HIGH COURT AT CALCUTTA) that for determining the question as to whether an input is eligible for cenvat credit what is relevant is whether its use is commercially e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct of welding electrodes, DA gas, Tandem de White Metal and Tin solders used for repair and maintenance of plant and machinery. The period of dispute in Appeal No. E/727 of 2008 is from June 1999 to December 1999, March 2000 and from June 2000 to April 2001 and the disputed amount of cenvat credit is Rs. 2,27,285/-. The period of dispute in Appeal No. E/231/2009 is from October 2007 to March 2008 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rn Ltd. vs. CCE, Raipur reported in 2010 (256) ELT 690 (Chhatt.), judgment of Rajasthan High Court in case of Hindustan Zinc Ltd. vs. Union of India reported in 2008 (228) ELT 517 (Raj) and judgment of Hon ble Karnataka High Court in the case of Alfred Herbert (India) Ltd. reported in 2010 (257) ELT 29 (Kar.); that Commissioner (Appeals) has decided this matter against the appellant relying upon l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... items used for repair and maintenance of plant and machinery would not be admissible. She, therefore, pleaded that there is no infirmity in the impugned order. 4. 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 of plant and machiner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as nexus with manufacture. Hon ble Calcutta High Court in the case of Singh Alloys Steel Ltd. vs. Asstt. Collector of Central Excise reported in 1993 (66) ELT 594 (Cal.) has held that for determining the question as to whether an input is eligible for cenvat credit what is relevant is whether its use is commercially expedient and what ought to be used is not relevant. Since with defective machin ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
