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TMI Blog2015 (10) TMI 2273X X X X Extracts X X X X X X X X Extracts X X X X ..... ypo Ltd. (2012 (11) TMI 255 - ANDHRA PRADESH HIGH COURT) relied by Revenue is distinguished in the said judgement. Applying the ratio laid in the above judgement in Bajaj Hindustan Ltd. case, I hold that denial of credit on welding electrodes and gas is unjustified. - Decided in favour of assessee. - Appeal No. E/50057/2015-EX-SM - Final Order No.53190/2015 - Dated:- 12-9-2015 - Smt.Sulekha Bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... raising the above contention was issued to the appellant. The appellant contested the same stating that the credit has been availed on welding electrodes as inputs and not as capital goods. After adjudication, the order-in-original was passed disallowing the credit. In appeal, the same was upheld by the impugned order. 4. Learned Counsel for the appellant submitted that the allegation in the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds. That these electrodes would not fall within the definition of capital goods and therefore the credit is not admissible. He further urged that the Commissioner (Appeals) has rightly relied upon the decision reported in Sree Rayalaseema H-Strength Hypo Ltd. vs. CCE-2012 (278) ELT 167 (A.P). 6. Heard both sides and perused the records. 7. The issue is no longer res-integra and the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Hon ble Andhra Pradesh High Court in the case of Sree Rayalaseema Hi-Strength Hypo Ltd. v. CCE, Tirupati (supra), it is the judgment of the other three High Courts which would hold the field. Moreover, repair and maintenance is an activity without which manufacturing activity would not be commercially feasible even though theoretically it may be possible to carry out manufacturing activity wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her directly or indirectly in the definition of input in Rule 2(k) of the Cenvat Credit Rules, 2004 would be much wider. 8. The judgement laid in Sree Rayalaseema H-Strength Hypo Ltd. (supra) relied by Revenue is distinguished in the said judgement. Applying the ratio laid in the above judgement in Bajaj Hindustan Ltd. case, I hold that denial of credit on welding electrodes and gas is unj ..... X X X X Extracts X X X X X X X X Extracts X X X X
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