2011 (7) TMI 623

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....R for the Respondent Per M. Veeraiyan: This appeal is directed against order in Appeal No.28/CE/LKO/2008 dated 29.02.2008 . 2. The short issue involved in this appeal is whether the appellant is eligible for availment of Cenvat credit on welding electrodes which is used by them for repair and maintenance of plant and machinery. Both the lower authorities have held that credit is not admis....

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....Mills Ltd. vs. CCE, Meerut I reported in [2010 (260) ELT 321 (SC)]. 5. It is his submission that in the case of Vikram Cement, the Tribunal has considered the issue of welding electrodes used for repair of machinery and has also considered the various judgements cited by the Bench which Hindustan Zinc Ltd. cited by the learned Counsel. It is his submission that Cenvat credit of duty paid on wel....

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.... welding electrodes which are used for maintenance of plant and machinery. These judgements are binding on me. 7. As regards the decision of the Division Bench cited by the learned DR in the case of Vikram Cement, since judgements of the High Court are of higher judicial fera, hence have more binding force. As regards the Ramala Sahkari Chini Mills (supra), I find that this matter is referred t....