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TMI Blog2015 (5) TMI 201X X X X Extracts X X X X X X X X Extracts X X X X ..... as availed credit on welding electrodes which were admittedly used for repair and maintenance of plant and machinery. Though initially the appellant claimed cenvat credit under input, but during adjudication, they made alternate claim before the adjudicating authority under capital goods. - cenvat credit on welding electrodes if used for repair and maintenance of plant and machinery, is admissible ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d against Order-in-Appeal No. PKS/377/BEL/2010 dated 19.10.2010 passed by Commissioner of Central Excise (Appeals), Mumbai-III, wherein the original order dated 29.9.2009 passed by the Deputy Commissioner of Central Excise Customs, Belapur, was set aside and the Revenue's appeal was allowed. The issue involved in this case is whether cenvat credit is available on welding electrodes used in r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the Hon'ble Supreme Court reported in 2007 (214) ELT A115 (SC). (ii) Ambuja Cements Eastern Ltd. vs. CCE, Raipur reported in 2010 (256) ELT 690 (Chhattisgarh) ; (iii) CCE, Trichy vs. CESTAT, Chennai reported in 2014 (309) ELT 71 (Mad.); (iv) CC, CE ST, Guntur vs. Andhra Sugars Ltd. reported in 2014 (305) ELT 150 (Tri.-Bang.) , and (v) L.H. Sugar Factory Ltd. vs. CCE, Meeru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hi reported in 2008 (222) ELT 233 (Tri.-Kolkata). This judgment was upheld by the Hon'ble Supreme Court reported in 2008 (229) ELT A 127 (SC). (ii) Sree Rayalaseema Hi-Strength Hypo Ltd. vs. CC CE, Tirupati reported in 2012 (278) ELT 167 (A.P.), and (iii) Lloyd Metals Engineers Ltd. vs. UOI reported in 2010 (252) ELT 355 (Bom.). 5. I have carefully considered the submissions made b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the appellant, wherever the welding electrodes were used for repair and maintenance of plant and machinery, cenvat credit has been allowed. 7. In view of the legal position as discussed above, I am of the considered view that since in the present case, welding electrodes are used for repair and maintenance of plant and machinery, the appellant is entitled for cenvat credit. I, therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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