2016 (1) TMI 690

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.... ORDER Per: Raju The appeal is directed 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 ....

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....nnai 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 (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 admiss....

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....he judgments cited by both sides, I observe that cenvat credit on welding electrodes if used for repair and 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 whic....