2013 (11) TMI 331

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....is case are as to whether welding electrodes used for repair and maintenance and M.S. Plates, Shapes, Sections, Channels, Plates, HR Plates also used for repair and maintenance of existing plant and machinery are eligible for Cenvat credit or not. The department being of the view that these items are not eligible for Cenvat credit, issued a show cause notice for denial of Cenvat credit in respect ....

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....for the appellant, pleaded that on both the issues involved in these cases, there are judgments of various High Courts in favour of the appellant, the Hon'ble Rajasthan High Court in the case of Hindustan Zinc Limited vs. Union of India reported in 2008 (228) E.L.T. 517 (Raj.) and also by Hon'ble Chhattisgarh High Court in the case of Ambuja Cements Eastern Ltd. Vs. CCE, Raipur reported in 2010 (2....

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....opposed the prayer by reiterating the findings of Commissioner (Appeals) in the impugned order. 3. I have carefully considered the submissions from both the sides and perused the records. 4. As regards, the welding electrodes there is no dispute, the same had been used for repair and maintenance of the plants and machinery and I find that the issue regarding eligibility for Cenvat Credit stands ....