2019 (2) TMI 257

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..... aintenance of Plant and Machinery is an input - credit allowed - appeal allowed - decided in favor of appellant. - Appeal No. E/11612/2018-SM - A/12941/2018 - Dated:- 13-12-2018 - MR. RAMESH NAIR, MEMBER (JUDICIAL) For Appellant: Mr. S.J. Vyas (Advocate) For Respondent: Mr. A. Mishra (A.R.) ORDER Per: Ramesh Nair The issue involved is that whether the appellant is .....

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..... reiterates the finding of the impugned order. He submits that the Hon ble High Court in the case of Upper Ganges Sugar Industries Ltd. Vs. Commissioner of Cus. Customs Excise-2015 (324) ELT 94 (All.) and Commissioner of C. Ex., Lucknow Vs. Nandganj Sihori Sugar Co. Ltd-2017 (357) E.L.T 13(All.) held that the Cenvat Credit on Welding Electrodes used for repairs and maintenance of plant and mac .....

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