2015 (3) TMI 33

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....hok Jindal: Input service credit on welding electrodes which was used by the appellant for repair and maintenance of the machinery and plant was denied by the lower authorities on the premises that same does not have any nexus for manufacturing of the final product as per Rule 2(k) of the CENVAT Credit Rules, 2004. The counsel for the appellant relies on Samruddhi Cement Ltd. 2013(297) ELT 562 ....

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....rength Hypo Ltd. (supra) and after considering all the decisions, this Tribunal has observed as under:-            "5. I have carefully considered the submissions and perused the records. Though there is a recent judgment of the Hon'ble Andhra Pradesh High Court in the case of Sree Rayalseema Hi-Strength Hypo Ltd. v. CCE & C. Tirupati, where....