https://www.taxtmi.com/caselaws?id=210291 The Appellate Tribunal CESTAT, DELHI allowed the appeal, granting the appellant eligibility for Cenvat credit on welding electrodes used for repair and maintenance of plant and machinery. The Tribunal relied on binding judgments from High Courts of Chhattisgarh, Rajasthan, and Karnataka, which permitted Cenvat credit for such purposes. The Tribunal emphasized the precedence of High Court judgments over the Division Bench decision and Apex Court reference, setting aside the order denying Cenvat credit and providing consequential relief to the appellant. en-us Thu, 14 Jul 2011 00:00:00 +0530 Thu, 22 Sep 2016 17:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210291 The Appellate Tribunal CESTAT, DELHI allowed the appeal, granting the appellant eligibility for Cenvat credit on welding electrodes used for repair and maintenance of plant and machinery. The Tribunal relied on binding judgments from High Courts of Chhattisgarh, Rajasthan, and Karnataka, which permitted Cenvat credit for such purposes. The Tribunal emphasized the precedence of High Court judgments over the Division Bench decision and Apex Court reference, setting aside the order denying Cenvat credit and providing consequential relief to the appellant. Case-Laws Central Excise Thu, 14 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210291