2014 (8) TMI 570

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e involved in the present appeal is as to whether the appellants are entitled to avail the CENVAT credit of duty paid on welding electrodes and gases used for repair and maintenance of plant and machinery. The lower authorities have denied the credit on the ground that the said activity cannot be held to be an activity associated with the manufacturing process and as such cannot be called as cenva....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dy stands decided in favour of the appellant in view of the judgement of Hon'ble High Court of Chhattisgarh in the matter of Ambuja Cements Ltd. v. CCE, Raipur reported in 2010 (256) E.L.T. 690 (Chhattisgarh) and also by the judgement of Hon'ble Rajasthan High Court in the case of Hindustan Zinc Ltd. - 2008 (228) E.L.T. 517 (Raj.) has also taken the same view and held that the Cenvat credi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d the submissions and perused the records. Though there is a recent judgement 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 welding electrodes used for repairs and....