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TMI Blog2013 (11) TMI 943X X X X Extracts X X X X X X X X Extracts X X X X ..... lding electrodes used for repair and maintenance of the plant and machinery are eligible for cenvat credit - cenvat credit demand is not sustainable and there is no merit in the Revenue’s appeal for imposition of penalty – Decided against the Revenue. - Appeal No.2964/2010-SM and Appeal No.E/3429/2010-EX (SM) - Final Order No.57465-57466/2013 - Dated:- 16-8-2013 - Shri Rakesh Kumar, J. For t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sstt. Commissioner vide Order-in-Original dated 29.01.2010 confirmed the cenvat credit demand along with interest and imposed penalty on the appellant. 2. On appeal being filed to the Commissioner (Appeals) against the Asstt. Commissioners order, the Commissioner (Appeals) vide order in-original dated 12.8.2010 upheld the cenvat credit demand but set aside the penalty. Against this order of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... High Court in the case of Hindustan Zinc Ltd. vs. Union reported in 2008 (228) ELT 517 (Raj.), that Chhattisgarh High Court in the case of Ambuja Cements Eastern Ltd. has also discussed the judgment of the Tribunal in the case of Steel Authority of India Ltd. reported in 2008 (222) ELT 233 (T), the SLP against which the appeal filed by SAIL was dismissed by the Apex Court [2008 (229) ELT A-127 (S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntenance is an activity distinct from manufacture. He also cited the Apex court’s order dismissing the SLP filed by SAIL against the Tribunal’s order in the case of Steel Authority of India Ltd. (supra) pleading that this judgment of the Apex Court is a binding precedent. 6. I have considered the submissions from both the sides and perused the records. 7. On the issue of eligibility of welding e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... used for repair and maintenance of the plant and machinery are eligible for cenvat credit , it is this view would prevail. Moreover, the question of eligibility of an item used for a particular activity for cenvat credit is linked with whether the activity in which the items are used has nexus with the manufacture or not and it is not material as to whether that activity is part of manufacture or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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