2009 (2) TMI 686

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.... None, for the Respondent. [Order] . - These two Appeals filed by the Department are taken together for hearing and disposal as a common question is involved in both the Appeals as to whether input duty credit in respect of Welding Electrodes used in maintenance and repair of machinery is admissible. 2. Heard Shri A.K. Sharma, learned J.D.R. appearing on behalf of the Applicant/Appel....

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....7 (S.C.). Shri Sharma argues that since the issue has been settled in favour of the Department, the lower Appellate authority was not justified in allowing them Cenvat credit on Welding Electrodes used in repair and maintenance of machinery. 4. Since the Appeals can be disposed off by today itself in view of the legal position settled by the cited decision of the Hon'ble Supreme Court, the....