2011 (10) TMI 441

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....lant. Shri B.L. Soni, DR, for the Respondent. [Order]. - The issue involved in these three appeals is as to whether the welding electrodes used for repair and maintenance and fabrication of machinery and parts of machinery, joining of the pipes and also the paints and thinners used on the machinery to protect it from rust as well as from heat, are eligible for Cenvat credit or not. The de....

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....e had been used for coating of the machinery to save the same from rust as well as heat lose, that the paint is specifically mentioned as input in the definition of 'Input' in the Cenvat Credit Rules, 2004, and, hence, is eligible for Cenvat credit, that as regards welding electrodes, the same had been used for repair and maintenance of plant and machinery and also for fabrication of certain parts....

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.... 2.2 Shri B.L. Soni, the learned Senior Departmental Representative, defended the impugned order by reiterating the findings of the Commissioner (Appeals) and pleaded that neither the paints used on plant and machinery nor the welding electrodes used for fabrication of machinery or parts thereof or for repair and maintenance of the plant and machinery are covered by the definition of input or....