2012 (10) TMI 929

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.... Appellant. Ms. Ranjana Jha, AR (Jt. CDR), for the Respondent. ORDER The appellant is engaged in the manufacture of iron and steel products. They took Cenvat credit amount of Rs. 10,50,154/- in respect of welding electrode and wash oil during the period from January, 2009 to March, 2009. Welding electrodes are used for repair and maintenance in the workshop and wash oil is used for removi....

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....e been used for repair and maintenance of capital goods, that there are judgments of three High Courts in the case of Ambuja Cements Eastern Ltd. v. C.C.E., Raipur reported in 2010 (256) E.L.T. 690 (Chhattisgarh); C.C.E., Bangalore v. Alfred Herbert (India) Ltd. reported in 2010 (257) E.L.T. 29 (Kar.) and Hindustan Zinc Ltd. v. Union of India reported in 2008 (228) E.L.T. 517 (Raj.) wherein it has....

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....f pre-deposit of Cenvat credit demand, interest thereon and penalty may be waived for hearing of the appeal and recovery thereof be stayed till the disposal of the appeal. 4. Ms. Ranjana Jha, ld. Joint CDR pleaded that Larger Bench of this Tribunal in the case of Jaypee Rewa Plant reported in 2003 (159) E.L.T. 553 (T-LB) has held that welding electrodes used for repair and maintenance are not e....