2011 (5) TMI 281

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....y dispute in this case is as whether the 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 wit....

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....g the findings of CCE(Appeals) in the impugned 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 E....