https://www.taxtmi.com/caselaws?id=213750 The appeal was allowed, and consequential relief was granted to the appellant, as the judge found that duty paid on welding electrodes used for repair and maintenance of plant and machinery was eligible for Cenvat credit. The judge relied on High Court judgments supporting the availment of such credit, emphasizing their binding force over conflicting decisions. The impugned order denying the credit was set aside based on the precedent set by the High Court judgments. en-us Thu, 14 Jul 2011 00:00:00 +0530 Tue, 11 Sep 2012 18:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213750 The appeal was allowed, and consequential relief was granted to the appellant, as the judge found that duty paid on welding electrodes used for repair and maintenance of plant and machinery was eligible for Cenvat credit. The judge relied on High Court judgments supporting the availment of such credit, emphasizing their binding force over conflicting decisions. The impugned order denying the credit was set aside based on the precedent set by the High Court judgments. Case-Laws Central Excise Thu, 14 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213750