2013 (8) TMI 308

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....This Appeal is filed by M/s U.P. State Sugar Corporation against the Order in Appeal No. 214-CE/ALLD/2010 dated 30.08.2010. 2. Brief fact of the case are that M/s U.P. State Sugar Corporation Ltd. (hereinafter referred to as appellant) are engaged in manufacture of V.P. Sugar and Molasses falling under Central Excise Chapter Heading 17.01 and 17.03 of the Central Excise Tariff. During the cours....

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....nged said impugned order before this tribunal. 3. The Ld. Advocate appearing for the appellants submits that Welding Electrodes and M.S. Sheets are used for repairs and maintenance of the capital goods within the factory of production. He submits that the Cenvat Credit is admissible to them in view of final decision in case of Ambuja Cements Eastern Ltd. reported in 2010 (256) ELT 690 Chhattisg....

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....hat these goods were used in repair and maintenance of the machinery in their factory. I find that the High Court of Chhattisgarh in case of Ambuja Cements Eastern Ltd. (Supra) has held that Cenvat Credit is admissible if inputs are used in manufacture of parts and components of the capital goods and also in repairs and maintenance of the capital goods within the factory. The Hon'ble High Court of....