2013 (7) TMI 830

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..... nce of the plant and machinery are eligible for cenvat credit or not. The jurisdictional Asstt. Commissioner vide order-in-original dated 15.2.2008 disallowed the cenvat credit in respect of this item and confirmed the demand of Rs.2,21,947/- along with interest and imposed penalty of equal amount on the appellant. On appeal being filed to the Commissioner (Appeals), this order of the Asstt. Commi .....

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..... y the judgement of Rajasthan High Court in the case of Hindustan Zinc Ltd. Reported in 2007 (214) ELT 510 (Rajasthan), wherein it has been specifically held that Welding Electrodes used for repair and maintenance of plant and machinery are eligible for cenvat credit. In view of the settled legal position on this issue, the impugned order is not sustainable. The same is set aside. The appeal is all .....

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