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2013 (7) TMI 787 - CESTAT NEW DELHIWelding electrodes used for repair and maintenance of plant and machinery, are eligible for Cenvat Credit or not - Held that:- Relying upon the judgment of Hon’ble Chhattisgarh High Court in case of Ambuja Cement Eastern Ltd. [2010 (4) TMI 429 - CHHAITISGARH HIGH COURT ], it has been held that welding electrodes used for repair and maintenance of plant and machinery eligible for Cenvat Credit - Hon’ble Karnataka High Court in case of Alfred Herbert (India) Ltd. reported in [2010 (4) TMI 424 - KARNATAKA HIGH COURT ] has also held that the goods used for repair & maintenance of plant and machinery are eligible for Cenvat Credit – Decided in favor of Assessee.
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