2017 (5) TMI 1561

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..... sue involved in the present appeal is admissibility of the Cenvat credit on Welding electrodes used in repair and maintenance of plant and machinery. 2. Shri. Rajesh Ostwal, Ld. Counsel for the appellant submits that this issue is no longer res-integra as the credit on the welding electrodes used in repair and maintenance of plant and machinery has been allowed in the following decisions. (a) A .....

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..... . I have carefully considered the submissions made by both sides and perused the record. 5. Limited issue to be decided is whether Cenvat credit in respect of Welding electrodes used in the repair and maintenance of plant and machinery is admissible . The issue is no longer res integra as per the ratio of the judgments cited by the Ld. Counsel. Accordingly credit is admissible to the appellant. I .....

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