2015 (5) TMI 201

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....l No. PKS/377/BEL/2010 dated 19.10.2010 passed by Commissioner of Central Excise (Appeals), Mumbai-III, wherein the original order dated 29.9.2009 passed by the Deputy Commissioner of Central Excise & Customs, Belapur, was set aside and the Revenue's appeal was allowed. The issue involved in this case is whether cenvat credit is available on welding electrodes used in repair and maintenance of....

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....preme Court reported in 2007 (214) ELT A115 (SC). (ii) Ambuja Cements Eastern Ltd. vs. CCE, Raipur reported in 2010 (256) ELT 690 (Chhattisgarh)  ; (iii) CCE, Trichy vs. CESTAT, Chennai reported in 2014 (309) ELT 71 (Mad.); (iv) CC, CE & ST, Guntur vs. Andhra Sugars Ltd. reported in 2014 (305) ELT 150 (Tri.-Bang.)  , and (v) L.H. Sugar Factory Ltd. vs. CCE, Meerut-II reported in 2011....

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....LT 233 (Tri.-Kolkata). This judgment was upheld by the Hon'ble Supreme Court reported in 2008 (229) ELT A 127 (SC). (ii) Sree Rayalaseema Hi-Strength Hypo Ltd. vs. CC& CE, Tirupati reported in 2012 (278) ELT 167 (A.P.), and (iii) Lloyd Metals & Engineers Ltd. vs. UOI reported in 2010 (252) ELT 355 (Bom.). 5. I have carefully considered the submissions made by both sides. It is undisputed fa....