2011 (11) TMI 282

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....nbsp;  Shri Sunil Kumar, SDR  for the Respondent Per Archna Wadhwa (for the Bench): After hearing both sides, we find that  the short issue involved in the present appeal is as to whether the appellants are entitled  to the benefit of Cenvat credit in respect of welding electrodes for repair and  maintenance of plant and machinery. We find that the issue is no mor....

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....gement of Apex Court in the case of  Ramala Sahkari Chini Mills Ltd. vs. CCE, Meerut I reported in [2010 (260) ELT 321 (SC)]. I have considered the submissions made by both sides and perused the records. I find that orders of the adjudicating authority as well as from the submissions of the learned counsel that the issue involved in this case  and the  disputed fact is  whet....