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of <h1>Appellant granted Cenvat Credit for Acetylene and Oxygen Gas as repair inputs</h1> <h3>Hindustan Zinc Ltd. Versus CCE, Jaipur </h3> Hindustan Zinc Ltd. Versus CCE, Jaipur - 2011 (272) E.L.T. 393 (Tri. - Del.) Issues:- Eligibility of dissolved Acetylene Gas and Oxygen Gas for Cenvat Credit as inputs for repair and maintenance of plant and machinery.Analysis:The case revolved around the eligibility of dissolved Acetylene Gas and Oxygen Gas for Cenvat Credit as inputs used in repair and maintenance of plant and machinery. The appellant, engaged in the manufacture of non-ferrous metals, challenged the denial of Cenvat Credit by the Assistant Commissioner, which was upheld by the Commissioner (Appeals). The appellant contended that welding electrodes used for repair and maintenance of plant and machinery were eligible for Cenvat Credit, citing judgments from the Hon'ble Rajasthan High Court and Hon'ble Chhatisgarh High Court supporting their argument.The Advocate for the appellant argued that the welding electrodes used for repair and maintenance of plant and machinery should be considered eligible for Cenvat Credit based on previous court judgments. On the other hand, the Departmental Representative defended the impugned order by referring to a Larger Bench judgment of the Tribunal in the case of Jaypee Rewa Plant vs. CCE, Raipur, which stated that dissolved Acetylene Gas and Oxygen Gas used for welding in repair and maintenance cannot be treated as inputs.Upon careful consideration of the submissions, the judge highlighted the judgments of the Hon'ble Rajasthan High Court and Hon'ble Chhatisgarh High Court, which supported the eligibility of items used for repair and maintenance of plant and machinery for Cenvat Credit. The judge noted that there was no dispute regarding the usage of dissolved Acetylene Gas and Oxygen Gas for welding in repair and maintenance, ultimately ruling in favor of the appellant. The judge set aside the Commissioner (Appeals)'s decision, allowing the appeal and holding that the dissolved Acetylene Gas and Oxygen Gas were indeed eligible for Cenvat Credit as inputs for repair and maintenance of plant and machinery.
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