2015 (2) TMI 1179

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..... ar Asmoli Vs. Commissioner of Central Excise, Meerut-II [2015 (2) TMI 1178 - ALLAHABAD HIGH COURT]. Therefore, for the reasons stated in above judgment that under Rules 57A and 57B, there is no term within which 'Welding Electrodes', as such, may fall, the substantial question of law, is answered in favour of Revenue and against Assessee. - Decided in favour of Revenue - CENTRAL EXCISE APPEAL No. .....

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..... ectrodes (falling under Chapter Heading No. 8311.00) as inputs used in the repair and maintenance of plant and machinery? 3. Learned counsels for parties at the outset stated that the issue raised in this appeal is squarely covered by judgment of date passed in Central Excise Appeal No. 51 of 2008 (M/S DSM Sugar Asmoli Vs. Commissioner of Central Excise, Meerut-II). 4. It is, however, point .....

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