2017 (9) TMI 1623

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..... ttisgarh High Court in the case of M/s Ambuja Cements Eastern Ltd. [2010 (4) TMI 429 - CHHAITISGARH HIGH COURT] wherein it have been held that various items used in repair and maintenance of plant are entitled for Cenvat credit - packing and joining and welding electrodes used by the appellant for repair and maintenance of plant and machinery. These are inputs to the capital goods - credit allowed .....

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..... the packing and joining and welding electrodes used by the appellant for repair and maintenance of plant and machinery. 4. In these circumstances, I hold that these are inputs for capital goods. Therefore, appellant is entitled for availment of Cenvat credit. 5. Therefore, the impugned order does not deserve any merits and the same is set aside. In result, the appeal is allowed with consequentia .....

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