2011 (5) TMI 281

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....appellant, engaged in manufacturing of V.P.sugar with molasses as its by-product, are eligible for Cenvat Credit in respect of welding electrodes used in repair and maintenance for plant & machinery. Deputy Commissioner vide Order-In-Original dated 3012.08 decided this issue against the appellant and confirmed Cenvat Credit demand of Rs.4,64,999/- along with interest and appropriated an amount of ....

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....d order.   4. I have carefully considered the submissions from the Departmental Representative and perused the records. 5. The issue involved in this matter stands decided against the department by Hon ble Rajasthan High Court in the case of Hindustan Zinc Ltd vs. Union of India (supra) and Hon ble Chhatisgarh High in the case of Ambuja Cement Eastern Ltd. vs. CCE, Raipur reported in 2010/25....