2010 (10) TMI 1135

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....i K.P. Singh, SDR, for the Respondent. ORDER The appellant has filed this appeal against denial of Cenvat credit on welding electrodes, S.S. Alloy steel, S.S. Trash plate which were used by the appellant for repair and maintenance of their plant and machinery. The allegation against the appellant is that the said items are neither covered by Rule 2(a)(A) of capital goods and Rule 2(k) of inp....

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....'ble Apex Court reported in 2007 (214) E.L.T. A510 (S.C.). He further relied on Ambuja Cement reported in 2010-TOI-309-HC = 2010 (256) E.L.T. 690 (Chhat.) wherein the Hon'ble High Court has allowed Cenvat credit on welding electorates used for repair, and maintenance of plant and machinery as inputs. He further relied on CCE, Bangalore v. Alfred Herbert (India) Ltd. reported in 2010 (257) E.L.T. 2....

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....in 2007 (219) E.L.T. 865, Oswal Overseas Ltd. v. CCE, Meerut reported in 2010 (254) E.L.T. 338, Vikram Cement v. CCE, Indore reported in 2009 (242) E.L.T. 545. Finally he relied on the decision of SAIL passed by the Hon'ble Apex Court reported in 2008 (229) A127 (S.C.). 5. Heard both the sides, I have gone through the submissions made by both the sides and reliance placed by them. The lear....

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....ly related to the issue involved in this case wherein the credit on welding electrodes was allowed to the assessee. In the appellants own case for earlier period, this Tribunal has also allowed credit vide Order No. 101/09-SM, dated 6-1-2009 [2009 (239) E.L.T. 174 (Tribunal)] This Tribunal allowed Cenvat credit on welding electrodes used for repair and maintenance of plant and machinery as held by....