https://www.taxtmi.com/caselaws?id=126244 The Tribunal allowed the appeal, holding that Cenvat credit is available for welding electrodes used in the repair and maintenance of plant and machinery, following the judgment of the Hon'ble Rajasthan High Court. The Tribunal emphasized that the Supreme Court's order was a summary dismissal and did not affirm the Tribunal's decision on merit, thus concluding in favor of the Appellant. The impugned order upholding the Cenvat credit demand and penalty imposition was set aside. en-us Tue, 20 Jan 2009 00:00:00 +0530 Sat, 03 Nov 2012 16:29:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126244 The Tribunal allowed the appeal, holding that Cenvat credit is available for welding electrodes used in the repair and maintenance of plant and machinery, following the judgment of the Hon'ble Rajasthan High Court. The Tribunal emphasized that the Supreme Court's order was a summary dismissal and did not affirm the Tribunal's decision on merit, thus concluding in favor of the Appellant. The impugned order upholding the Cenvat credit demand and penalty imposition was set aside. Case-Laws Central Excise Tue, 20 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126244