2016 (1) TMI 690

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... or repair and maintenance of plant and machinery. On going through the judgments cited by both sides, it is observed that cenvat credit on welding electrodes if used for repair and maintenance of plant and machinery, is admissible. - Decided in favour of assessee. - Appeal No. E/1945/10 - - - Dated:- 21-12-2015 - SHRI RAJU, MEMBER (TECHNICAL) For the Petitioner : Shri Prasad Paranjape, Ad .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... estion has been dealt in various judgments by the Tribunal, Hon ble High Courts and Hon ble Supreme Court. He placed reliance on the following case laws:- (i) UOI vs. Hindustan Zinc Ltd. reported in 2007 (214) ELT 510 (Raj.), which was upheld 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 ( .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... T A127 (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 by both sides. It is undisputed fact of the case that the appellant has used welding electrodes for repair and maintenance of plant .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X