2008 (1) TMI 120

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....- 1. The issue in dispute in these appeals is the eligibility of welding electrodes used by the appellants herein, for repairs and maintenance of plant and machinery in their steel factory to Cenvat Credit under Cenvat Credit Rules, 2004. 2. I have carefully considered the submissions of both sides and find that although in the case of Jaypee Rewa Plant v. CCE - 2003 (159) E.L.T. 553 (T-LB) = 2....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Sugars and Refineries Ltd. has been followed by the Tribunal in the case of Manikgarh Cement v. CCE, Nagpur - 2008-TIOL-43-CESTAT-MUM. The learned Joint CDR, however, has relied upon the decisions of the Tribunal in the case of Prism Cement Ltd. v. CCE, Bhopal - 2006 (205) E.L.T. 495 (Tri.-Del) and in the case of Ramala Sahkari Chinni Mills Ltd. v. CCE, Meerut-I - 2007 (211) E.L.T. 412 (Tri.- Del.....