2008 (5) TMI 523

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....dent. [Order]. - The issue in all these three appeals is common and they are taken up together for disposal as per law. The issue is whether the assessee is entitled for availing the Cenvat credit in respect of Welding Electrodes and Gases used for repairs and maintenance of the Plant and Machinery. The issue was considered in great detail by this bench in the case of M/s. India Sugars & Refine....

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....000 (119) E.L.T. 197 (Tri.-LB.). It also looked into the judgment of the Tribunal in Daya Sugar v. C.C.E., Meerut-I - 2007 (78) RLT 129 (CESTAT-Del.); and the Supreme Court judgment rendered in Vikram Cement v. CCE, Indore - 2006 (194) E.L.T. 3 (S.C.) and after due consideration of these judgments and another judgment of the Mumbai Bench in the case of Indian Seamless Metal Tubes Ltd. v. C.C.E., A....

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....ions of the Punjab & Haryana High Court on this issue was also considered as rendered in C.C.E. Chandigarh-II v. National Fertilizer Ltd., Bathinda & Another - 2002 (140) E.L.T. 372 (P&H). After detailed discussion, the Bench, in the case of C.C.E. v. M/s. Vasavadatta Cement and Another, by Final Order Nos. 543 & 544/2008 dated 2-5-2008, has upheld the plea of the assessees for grant of Cenvat cre....