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TMI Blog2013 (6) TMI 241X X X X Extracts X X X X X X X X Extracts X X X X ..... rgeable to central excise duty. The point of dispute in these appeals is as to whether they would be eligible for cenvat credit in respect 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same stands decided in favour of the appellant by the judgement of Hon'ble Chhattisgarh High Court in the case of Ambuja Cements Eastern 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 (Ind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... High Court observing that repair and maintenance is an activity distinct from manufacture, held that cenvat credit in respect of the 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. Hig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cture is not relevant, as for permitting cenvat credit in respect of an input what is relevant is as to whether the use of the item has 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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