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TMI Blog2019 (2) TMI 1732X X X X Extracts X X X X X X X X Extracts X X X X ..... on series of precedents of various Courts where input credit has been provided in matter of repairs and maintenance, therefore, we are not satisfied that the CESTAT has committed any error which is required to be corrected in appeal. As a last measure, Learned Counsel for the Revenue submits that the cases on which the appeal has been dismissed are awaiting some kind of consideration by the Hon bl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted. The same was disallowed by the Department. However, on appeal, the Commissioner (Appeals) allowed the credit and aggrieved by the said order, the matter travelled to the Principal Bench of CESTAT. 4. The CESTAT dismissed the appeal for the following reasons :- "After hearing both the parties and on perusal of the material available on record, it appears that the issue has came up befo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efinition of "Input" under the Cenvat Credit Rules. Once such reference can be made to the decision of the Hon'ble High Court of Chhattisgarh in the case of Ambuja Cements Eastern Ltd. v. Commissioner of Central Excise, Raipur, 2010 (256) E.L.T. 690 (Chhattisgarh), wherein welding electrodes used for repair and maintenance purpose were also held to be cenvatable. Similarly, in the case of Hindusta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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