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TMI Blog2012 (11) TMI 1132X X X X Extracts X X X X X X X X Extracts X X X X ..... nd that the dispute involved in the present appeal relates to admissibility of Cenvat credit in respect of various iron and steel products falling under Chapters 72 and 73 of the Central Excise Tariff Act. The appellant s contention is that some of these goods were used in maintenance and repair of machines and overhead cranes. 2. Commissioner (Appeals) while dealing with the said submissions o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he purpose of modvat credit as held by the following decisions of various High Courts : 1. Ambuja Cements Eastern Ltd. v. CCE, Raipur - 2010 (256) E.L.T. 690 (Chhattisgarh) 2. Hindustan Zinc v. Union of India - 2008 (228) E.L.T. 517 (Raj.); 3. CCE, Bangalore-I v. Alfred Herbert (India) Ltd. - 2010 (257) E.L.T. 29 (Kar.) 4. Reference is made to the latest decision in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in the factory of appellant for repair and maintenance of plant and machinery is eligible for Cenvat credit. I find that judgments cited by the learned Counsel of Hon ble High Courts of Chhattisgarh, Rajasthan and Karnataka are directly on the point, wherein it is held that Cenvat credit can be availed on welding electrodes which are used for maintenance of plant and machinery. These judgments ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... used for repair and maintenance but disallowed the credit on the legal issue On the other hand, Commissioner (Appeals) has not accepted the appellant s stand on the factual position. Reliance stand placed by the appellants on the statement of Shri Subhash Kaushal, General Manager of the appellant disclosing that the said items were used for maintenance and repair. 6. Inasmuch as the dispute re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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