2007 (12) TMI 489

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....DR) Judgement Per : Jyoti Balasundaram Cenvat credit has been disallowed on Welding Electrodes used by the appellants for maintenance, on the ground that they are not eligible inputs for capital goods. 2 On hearing both sides,  I find that the issue has been covered in favour of the assessee by the Tribunals decision in the case of India Sugars And Refineries Ltd vs. CCE, Bangalo....