2012 (9) TMI 885

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ent. 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 was of the view that the appellant are no....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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 High Court in the case of Hindustan Zinc Ltd. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he 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 and Hon'ble Rajasthan High Court have held that we....