2012 (9) TMI 885

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....Shri R.K. Mathur, DR, for the Respondent. ORDER The appellant are engaged in the manufacture of cement chargeable to Central Excise duty. The point of dispute in this case is as to whether during the period from January, 2008 to August, 2008, they were eligible for credit of Central Excise duty paid on welding electrodes used for repair and maintenance of plant and machinery. The department ....

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....ded in favour of the appellant in view of the judgment of Hon'ble High Court of Chhattisgarh in the matter of Ambuja Cements Ltd. v. CCE, Raipur reported in 2010-TIOL-309-HC-CHHATTISGARH-CX = 2010 (256) E.L.T. 690 (Chhattisgarh) and also by the judgment of Hon'ble Karnataka High Court in the case of CCE, Bangalore v. Alfred Herbert (India) Ltd. - 2010 (257) E.L.T. 29 (Kar.) and Hon'ble Rajasthan H....

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....refore, submits that there is no infirmity in the impugned order. 5. I have carefully considered the submissions and perused the records. Though there is a recent judgment of Hon'ble Andhra Pradesh High Court in the case of Sree Rayalaseema Hi-Strength Hypo Ltd. v. CCE & C, Tirupati, wherein contrary view has been taken but Hon'ble High Court of Chhattisgarh, Hon'ble Karnataka High Court a....