2014 (2) TMI 872

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..... India vs. Hindustan Zinc Ltd. - [2006 (11) TMI 551 - SUPREME COURT OF INDIA] it is held that the assessee is entitled to avail input credit on welding electrodes which has been used for repair and maintenance of plant and machinery - Decided in favour of assessee. - E/1648/11-Mum - - - Dated:- 26-12-2013 - Ashok Jindal, J. For the Appellant : Shri Prasad Paranjape, Adv. For the Respond .....

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..... at the assessee is entitled to avail input credit on welding electrodes which has been used for repair and maintenance of plant and machinery. Therefore, the issue is no more res integra. Accordingly, I hold that he appellant is entitled to avail input credit on welding electrodes in question. 3. In this term the impugned order is set aside and the appeal is allowed with consequential relief, if .....

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