2014 (6) TMI 753

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....r (echnical) 1. The facts of the case are that the appellant has availed the Cenvat Credit on Welding Electrodes (SS and MS Electrodes). The department issued a show cause notice to the appellant for recovery of the Cenvat Credit amounting to Rs. 1,79,729/- on the grounds that the said Welding Electrodes have been used for repair and maintenance and therefore Cenvat Credit cannot be allowed. Ap....

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....sed for repairs and maintenance they are entitled to Cenvat Credit in view of the decision of the Rajasthan High Court in case of Hindustan Zinc Ltd. vs. Union of India reported in 2008 (228) ELT 517 and Chattisgarh High Court Judgment in the case of Ambuja Cements Eastern Limited Vs. CCE, Raipur reported in 2010 (256) ELT 690. 3. Ld. Additional Commissioner (AR) argued that the goods have been....

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....er, the said judgment is based upon the Supreme Court judgment in the case of SAIL Vs. Commissioner of Central Excise reported in 2008 (229) ELT A127. The Ld. A.R. also cited Tribunal decision in the case of Commissioner of Central Excise vs. ACC Ltd. reported in 2009 (248) ELT 515 (Tri. - Kolkata). Similarly, another decision of Vikram Cement vs. Commissioner of Central Excise reported in 2009 (2....