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TMI Blog2017 (4) TMI 431X X X X Extracts X X X X X X X X Extracts X X X X ..... hri G. Prahalad, Advocate for the Appellant Shri Parashivamurthy, Deputy Commissioner(AR) for the Respondent ORDER [ Order Per : Justice ( Dr. ) Satish Chandra ] The present appeal is against the Order-in-original dt. 15/03/2007. Disputed period is 2002-03 to 2005-06. 2. The brief facts of the case are that the appellant, during the period under consideration, were engaged in manufacturing of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ved that:- "5.1. The first point of dispute in these appeals is as to whether M.S. Angles, Channels, Plates etc. used for repair and maintenance of plant and machinery are eligible for Cenvat credit or not. On this issue, we find that Hon'ble Rajasthan High Court in the case of Union of India v. Hindustan Zinc Ltd. (supra) has held that M.S./S.S. Plates used in the workshop for repair and mainte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of Steel Authority of India Ltd. v. CCE reported in 2008 (222) 233 (Trib.) had held that welding electrodes used for repair and maintenance of plant and machinery are not eligible for Cenvat credit and the SLP filed by M/s. SAIL against the Tribunal s order has been dismissed by Hon'ble Supreme Court vide order reported in 2008 (229) E.L.T. A127 (S.C.), Hon'ble High Court observed that r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the case of Union of India v. Hindustan Zinc Ltd. (supra), which is the Jurisdictional High Court for the present appeals, we are of the view that the items used for repair and maintenance of plant and machinery would be eligible for Cenvat credit and the Commissioner (Appeals) s order denying Cenvat credit in respect of the same is not sustainable." 5. In the instant case, it appears that some ..... X X X X Extracts X X X X X X X X Extracts X X X X
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