2013 (6) TMI 615

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....r, Advocate . Per Rakesh Kumar: The appellant in both the appeals are manufacturers of sugar chargeable to central excise duty. The point of dispute in both the cases is as to whether welding electrodes used for repair and maintenance of the plant and machinery are eligible for cenvat credit. 2. The department being of the view that the welding electrodes used for repair and maintenance a....

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....attisgarh High Court in the case of Ambuja Cement Eastern Ltd. Vs. CCE reported in 2010 (256) ELT 690 (Chhattisgarh), judgement of Honble Rajasthan High Court in the case of Hindustan Zinc Ltd. Vs. Union of India reported in 2008 (228) ELT 517 (Rajasthan) and judgement of Honble Karnataka High Court in the case of Alfred Herbert (India) Ltd. reported in 2010 (257) ELT 29 (Kar.) and that in view ....

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....mentioned above, have held that welding electrodes used for repair and maintenance of the plant and machinery would be eligible for cenvat credit. I also find that judgement of Honble Rajasthan High Court in the case of Hindustan Zinc Ltd. Vs. Union of India reported in 2007 (214) ELT 510 in which   it was held that steel items used for repair and maintenance would be eligible for cenva....