2015 (1) TMI 589

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....nufacture of Cement/Clinker. 2. The learned Authorised Representative relied upon the decision of the Hon'ble Andhra Pradesh High Court in the case of Sree Rayalseema Hi-Strength Hypo Ltd. Vs Commissioner of Customs & Central Excise, Tirupai reported in 2012 (278) E.L.T.167(A.P.). 3. The learned Counsel on behalf of the applicant submits that in the appellant's own case, the Bangalore Bench of the Tribunal, after considering the matter is pending before the Larger Bench of the Supreme Court in the case of Ramala Sahkari Chini Mills Ltd. Vs Commissioner of Central Excise, Meerut-I reported in 2010 (260) E.L.T.321 (S.C.), granted stay in the following cases as under:-             ....

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....td. reported in 2010 (257) ELT 29 (Kar.) wherein it has been held that the goods used for repair and maintenance of plant and machinery are eligible for cenvat credit as "inputs". Though Hon'ble Andhra Pradesh High Court in the case of Sree Rayalaseema Hi-strength Hypo Ltd. Vs CC & CE Tirupati reported at 2012 (278) ELT 167 (A.P.) has taken a contrary view holding that repair and maintenance being an activity distinct from manufacture, welding electrodes used for repair and maintenance for the plant and machinery would not be eligible for cenvat credit, in our prima facie view, it is the judgements of Hon'ble Chhattisgarh High Court, Hon'ble Rajasthan High Court and Hon'ble Karnataka High Court holding that the goods used fo....