2011 (5) TMI 493

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....aj, Advocate, for the appellant. Per. Rakesh Kumar :- Point of dispute in this case is as to whether dissolved Acetylene Gas and Oxygen Gas used for repair and maintenance of plant and machinery are eligible for Cenvat Credit as well as input. The appellant are engaged in manufacture of non-ferrous metals and their by-products chargeable to Central Excise duty and avail Cenvat Credit of Cent....

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....that Hon'ble Rajasthan High Court in the case of appellant vide judgement reported in 2008(228)ELT-517(Raj.) has held that welding electrodes used for repair and maintenance of plant and machinery are eligible for Cenvat Credit as inputs as well as capital goods, that the ratio of the judgement of Hon'ble Rajasthan High Court is that any item used for repair and maintenance of plant and machinery ....

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....ner(Appeals) and emphasized that in terms of Larger Bench judgement of the Tribunal in the case of Jaypee Rewa Plant vs. CCE, Raipur reported in 2003(159)ELT-553(Tribunal), the dissolved Acetylene Gas and Oxygen Gas used for the purpose of welding in repair and maintenance of plant machinery can not be treated as input. 4. I have carefully considered the submissions from the Departmental Repres....