2016 (1) TMI 690

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....rected against Order-in-Appeal RL/6/LTU/ MUM/2010 dated 9.8.2010 passed by the Commissioner of Central Excise & Service Tax (Appeals), LTU, Mumbai. The only issue involved in this case is whether cenvat credit is available on welding electrodes used in repair and maintenance of plant and machinery installed in the factory of the appellant, which is used in the manufacture of final product. 2. Shr....

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....ur 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 (272) ELT 275 (Tri.-Del.). He asserted that in view of the above judgments the cenvat credit on welding electrodes used in repair and maintenance of plant and machinery is admissible. 4. Shri V.K. Shastri, learned Asstt. Commissioner (AR) appearing for the ....

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....nd maintenance of plant and machinery, is admissible. As regards the reliance placed by the Revenue on the various judgments, it is observed that all the judgments are mainly on the issue whether cenvat credit on welding electrodes is available under input. However, as per the judgments on which reliance is placed by the appellant, wherever the welding electrodes were used for repair and maintenan....