2012 (11) TMI 1132

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....s. Shweta Bector, AR, for the Respondent. ORDER After hearing both sides, I find that the dispute involved in the present appeal relates to admissibility of Cenvat credit in respect of various iron and steel products falling under Chapters 72 and 73 of the Central Excise Tariff Act. The appellant's contention is that some of these goods were used in maintenance and repair of machines and ove....

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....sed for repair and maintenance of plant and machinery, they are admissible capital goods for the purpose of modvat credit as held by the following decisions of various High Courts : 1.      Ambuja Cements Eastern Ltd. v. CCE, Raipur - 2010 (256) E.L.T. 690 (Chhattisgarh) 2.      Hindustan Zinc v. Union of India - 2008 (228) E.L.T.....

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....ind that orders of the adjudicating authority as well as from the submissions of the learned counsel that the issue involved in this case and the disputed fact is whether duty paid on welding electrodes are used in the factory of appellant for repair and maintenance of plant and machinery is eligible for Cenvat credit. I find that judgments cited by the learned Counsel of Hon'ble High Courts of Ch....

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....et aside." 5. The dispute in the present case relates to factual position. Learned Advocate has drawn my attention to the observations made by the Revenue authority accepting the appellant's stand that goods were used for repair and maintenance but disallowed the credit on the legal issue On the other hand, Commissioner (Appeals) has not accepted the appellant's stand on the factual positi....