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of <h1>Appellant granted Cenvat Credit for welding electrodes in repairs. Court rules in favor based on precedent.</h1> <h3>M/s. Gujarat Guardian Ltd Versus C.C.E & S.T –Vadodara-ii</h3> M/s. Gujarat Guardian Ltd Versus C.C.E & S.T –Vadodara-ii - TMI Issues involved: Whether the appellant is entitled to Cenvat Credit for welding electrodes used in plant and machinery repairs and maintenance.Analysis:1. The appellant contended that various High Courts and the Supreme Court have decided in favor of the assessee on the same issue. The appellant's counsel cited judgments such as Tamilnadu Newspreints & Papers Ltd, Ambuja Cement Eastern Ltd, Hindustan Zinc Ltd, Gaurang Products, The Oudh Sugar Mills Ltd, The Ramco Cements Ltd, and Pushpak Steel Inds. to support their argument.2. The Revenue, represented by the Deputy Commissioner, reiterated the findings of the impugned order. They referred to the decisions in Upper Ganges Sugar & Industries Ltd. Vs. Commissioner of Cus. & Customs Excise and Commissioner of C. Ex., Lucknow Vs. Nandganj Sihori Sugar Co. Ltd., where it was held that Cenvat Credit on welding electrodes for repairs and maintenance is not admissible.3. Upon careful consideration of submissions and record perusal, the Member (Judicial) referred to the Supreme Court judgment in the case of Ramala Sahkari Chini Mills Ltd. Vs. CCE., Meerut-I, which established that welding electrodes used for repair and maintenance of plant and machinery qualify as inputs. Consequently, the Member distinguished the judgments cited by the Revenue's representative.4. The final decision was in favor of the appellant, ruling that Cenvat Credit on welding electrodes is admissible for repairs and maintenance. The impugned order was set aside, and the appeal was allowed. The judgment was dictated and pronounced in open court by the Member (Judicial).
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