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TMI Blog2015 (10) TMI 1367X X X X Extracts X X X X X X X X Extracts X X X X ..... peal is directed against Order-in-Appeal No. PIII/RS/57/2012 dtd. 28/2/2012 passed by the Commissioner (Appeals-III), Central Excise, Pune, wherein Ld. Commissioner (Appeals) upheld the Order-in-Original No. 03/R-II/CEX/2011 dated 16/12/2011 and disposed of the appeal accordingly. The issue involved in the present case is whether the Cenvat Credit in respect of welding electrodes used for repair a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... )] (c) Hindustan Zinc Ltd. Vs. UOI 2008 (228) ELT 517 (Raj.)] (d) UOI Vs. Hindustan Zinc Ltd. [2007 (214) 510 (Raj.)] affirmed by Suprem Court in UOI Vs. Hindustan Zinc Ltd. [2007 (214) ELT A 115 (SC)] (e) CCE Vs. Hindustan Engg & Industries Ltd. [2011 (265) ELT 161 (Cal.)] He submits that in view of the settled legal position, issue involved in the present case as per the aforesaid judgments ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n careful consideration of submissions made by both sides, I find that much water have been flown on the issue involved in the present case i.e. admissibility of Cenvat Credit in respect of welding electrodes used in the repair and maintenance of the machinery. After going through judgments relied upon by the rivals, I am of the opinion that in view of judgment in the case of Hindustan Zinc Ltd. V ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e case of Hindustan Zinc Ltd. Vs. UOI 2008 (228) ELT 517 (Raj.)] . As regard judgment on Lloyd Metals & Engineers Ltd. (supra) of Hon'ble Bombay High Court, I observed that the judgment was mainly passed on the ground that assessee could not established ratio of material welding electrodes used for repair and maintenance or otherwise and it is on that fact order was passed therefore ratio of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ELT 517 (Raj.)] and also Suprem Court in UOI Vs. Hindustan Zinc Ltd. [2007 (214) ELT A 115 (SC)], which was upheld by the Hon'ble Apex Court are squarely applicable in the present case and considering the same I am of the view that Cenvat credit in respect of welding electrodes used for repair and maintenance of the machinery in the appellant's factory is admissible, I therefore all ..... X X X X Extracts X X X X X X X X Extracts X X X X
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