2013 (7) TMI 707

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..... LHI] - Decided in favour of assessee. - Appeal No. E/55903/2013- EX[SM] - - - Dated:- 13-6-2013 - Ms. Archana Wadhwa, J. For the Appellant: Sh. Rajesh Chhibber, Advocate For the Respondent: Sh. S.K.Panda, JDR JUDGEMENT Per Archana Wadhwa: After dispensing with the condition of pre-deposit of dues, I proceed to decide the appeal itself with the consent of both the sides as .....

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..... Final Order No. 467-470/2011 dtd. 03.08.2011-SM[BR], in the same appellant case, after considering the entire case law on the subject has held that the welding electrodes used for repair and maintenance of the machinery are cenvatable items. By following the said decision, I set aside the impugned order and allow the appeal with consequential relief to the appellant. The stay petition as also the .....

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