2015 (3) TMI 33

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..... [2010 (4) TMI 429 - CHHAITISGARH HIGH COURT ], Alfred Herbert (I) Ltd. [2010 (4) TMI 424 - KARNATAKA HIGH COURT], Hindustan Zinc Ltd. [2008 (7) TMI 55 - HIGH COURT RAJASTHAN] and Sree Rayalaseema Hi-Strength Hypo Ltd. (2012 (11) TMI 255 - ANDHRA PRADESH HIGH COURT) - appellant is entitled to take Cenvat Credit on welding electrodes which have been used for repairs and maintenance and plant and mac .....

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..... take Cenvat Credit on welding electrodes. 2. On the other hand, ld. AR relied on the decision of Sree Rayalaseema Hi-Strength Hypo Ltd., 2012 (278) ELT 167 (AP) and submits that the Hon'ble High Court has denied the Cenvat Credit on welding electrodes which has been used for repair and machinery of plant and machinery. 3. Heard both sides. Considered the submissions. 4. In the case o .....

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..... rodes used for repairs and maintenance of plant and machinery would be eligible for Cenvat Credit. Moreover, the definition of input' as given in Rule 2(k) of Cenvat Credit Rules, 2004 covers the goods used in or in relation to manufacture of final products, whether directly or indirectly which is a much wider than the expression used in manufacture . While repair or maintenance by itself .....

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