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TMI Blog2010 (10) TMI 1135X X X X Extracts X X X X X X X X Extracts X X X X ..... al against denial of Cenvat credit on welding electrodes, S.S. Alloy steel, S.S. Trash plate which were used by the appellant for repair and maintenance of their plant and machinery. The allegation against the appellant is that the said items are neither covered by Rule 2(a)(A) of capital goods and Rule 2(k) of inputs of Cenvat Credit Rules, 2002. Accordingly, both the lower authorities have confi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment reported in 2010-TOI-309-HC = 2010 (256) E.L.T. 690 (Chhat.) wherein the Hon ble High Court has allowed Cenvat credit on welding electorates used for repair, and maintenance of plant and machinery as inputs. He further relied on CCE, Bangalore v. Alfred Herbert (India) Ltd. reported in 2010 (257) E.L.T. 29 wherein it has been held that for repair and maintenance of plant and machinery, credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ram Cement v. CCE, Indore reported in 2009 (242) E.L.T. 545. Finally he relied on the decision of SAIL passed by the Hon ble Apex Court reported in 2008 (229) A127 (S.C.). 5. Heard both the sides, I have gone through the submissions made by both the sides and reliance placed by them. The learned DR had relied on the decisions of this Tribunal wherein it was held that welding electrodes being in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essee. In the appellants own case for earlier period, this Tribunal has also allowed credit vide Order No. 101/09-SM, dated 6-1-2009 [2009 (239) E.L.T. 174 (Tribunal)] This Tribunal allowed Cenvat credit on welding electrodes used for repair and maintenance of plant and machinery as held by the Apex Court. In the case of Ambuja Cement and Alfred Herbert India Ltd. (supra), Cenvat credit on input u ..... X X X X Extracts X X X X X X X X Extracts X X X X
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