2012 (6) TMI 427

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....ctrodes used for repair and maintenance of the plant and machinery are eligible for cenvat credit. The Asstt. Commissioner being of the view that welding electrodes are not eligible for Cenvat credit either as inputs or capital goods, disallowed the cenvat credit and confirm the cenvat credit demands. The orders of the Dy. Commissioners were upheld by the Commissioner (Appeals), again which, these....

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....mbuja Cements Eastern Ltd. v. CCE 2010 (256) ELT 690. Though in the case of Ramala Sahkari Chini Mills Ltd. v. CCE 2010 (260) ELT 321/29 STT 464/8 taxmann.com 122 (SC), the issue of Cenvat credit of duty paid on welding electrodes was involved, on perusal of the judgment of the Apex Court, it is seen that what has been referred to the Larger Bench is its judgment in the case of Maruti Suzuki Ltd. ....