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<h1>Appellant granted Cenvat Credit for Acetylene and Oxygen Gas as repair inputs</h1> The judge ruled in favor of the appellant, holding that dissolved Acetylene Gas and Oxygen Gas are eligible for Cenvat Credit as inputs for repair and ... Cenvat Credit as well as input - whether dissolved Acetylene Gas and Oxygen Gas used for repair and maintenance of plant and machinery are eligible for Cenvat Credit as well as input - Held that:- there is no dispute that the dissolved Acetylene Gas and Oxygen Gas was used for the purpose of welding in repair and maintenance of plant machinery. Following the judgement of Hon'ble Rajasthan High Court in the case of appellant and in the case of Ambuja Cement Eastern Ltd., Commissioner(Appeals)'s, denying the Cenvat Credit is not sustainable. The same is set aside. The appeal is allowed. 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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