2012 (6) TMI 71

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....as to whether the welding electrodes used for repair and maintenance of the plant and machinery of the sugar mills are eligible for cenvat credit either as inputs or capital goods. The original adjudicating authority in these cases had disallowed the cenvat credit in respect of the welding electrodes and had confirmed the cenvat credit along with interest and imposed penalty on them. The orders of....

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....pleaded that the issue involved in these cases is no longer res integra and same stands decided by the judgment in the case of Ambuja Cement Eastern Ltd. v. CCE [2005] 1 STT 160 (Kol. - CESTAT) (is no longer res integra. The Hon'ble Rajasthan High Court in the case of Hindustan Zinc Ltd. v. Union of India 2008 (228) ELT 517, and the Hon'ble Chattisgarh High Court in case of Ambuja Cement Eastern L....

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.... case of Ramala Sahkari Chini Mills Ltd. v. CCE [2010] 29 STT 464/8 taxmann.com 122, that earlier Division Bench of the Tribunal in the case of Vikram Cement v. CCE 2009 (242) ELT 545 (Tri. - Delhi) had 'held that the welding electrodes used for repair and maintenance of the plant and machinery are not eligible for cenvat credit, that the Tribunal in the case of SAIL v. CCE 2008 (222) ELT 233 (Tri....

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.... the judgment, of Hon'ble Chattishgarh High Court in the case of Ambuja Cement Eastern Ltd. (supra), wherein it was held that welding electrodes used for repair and maintenance of the plant and machinery are eligible for cenvat credit as inputs as well as capital goods. As regards Hon'ble Supreme Court's judgment in the case of Ramala Sahkari Chini Mills Ltd. (supra) cited by the ld. DR though the....