2019 (2) TMI 257

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..... that whether the appellant is entitled for Cenvat Credit in respect of welding electrodes used for repairs and maintenance of the plant and machinery. 2. Shri. S.J.Vyas, Ld. Counsel appearing on behalf of the appellant submits that on the very same issue various High Courts including the Supreme Court Larger Bench decided the issue in favour of the assessee. He placed reliance on the following ju .....

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..... maintenance of plant and machinery is not admissible. 4. On careful consideration of the submissions made by both the sides and perusal of the records, I find that the Hon'ble Supreme Court in case of Ramala Sahkari Chini Mills Ltd., Vs. CCE., Meerut-I-2016 (2) TMI 902 held that the welding electrodes used for of repair and maintenance of Plant and Machinery is an input. In view of this Apex Cour .....

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