2015 (5) TMI 1113

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..... pair and maintenance of Plant and Machinery are eligible for CENVAT credit - credit allowed - appeal dismissed - decided against Revenue. - E/32/2010-SM, E/1543/2010-SM - 21052-21053/2015 - Dated:- 1-5-2015 - Archana Wadhwa (Judicial Member) For the Assessee : Rukmani Menon, Adv For the Revenue : N. Jagadish, A.R. ORDER Archana Wadhwa (Judicial Member) Both the appeals, .....

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..... upreme Courts decision in the case of Sree Rayalaseema Hi-strength Hypo Ltd. Vs Commissioner [2012 (278) ELT 167(A.P.), the decision which is being relied upon by the Revenue and has held that welding electrodes for repair and maintenance of Plant and Machinery are eligible for CENVAT credit. Following the said decision, Revenues appeal is rejected and the assessees appeal is allowed. (Order pr .....

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