2013 (7) TMI 747

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..... ppeals is as to whether the welding electrodes, plates, channels and various other iron and steel items used for repair and maintenance of capital goods are eligible capital goods or not. 2. Both sides have placed relied on various decisions of the Hon'ble High Court as also of the Tribunal. Whereas the appellants have relied upon the Rajasthan High Court decision in the case of Hindustan Zinc Lt .....

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..... ground that Hon'ble Rajasthan decision in the case of Hindustan Zinc Ltd. stand upheld by the Apex Court as the appeal filed by the Revenue was dismissed. The Tribunal has also taken into consideration the Andhra Pradesh High Court decision while deciding the issue in favour of the assessee. By following the Tribunal's decision in the case of Triveni Engg. And Indus. Ltd. for the reasons mentioned .....

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