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2015 (10) TMI 2342 - CESTAT NEW DELHICENVAT Credit - whether the respondent is entitled to avail cenvat credit on MS round and pig iron which has been used by them for repair and maintenance of plant and machinery or not - Held that:- issue has already been settled by Hon’ble Rajasthan High Court in the case of Hindustan Zinc Ltd. [2006 (5) TMI 44 - HIGH COURT RAJASTHAN ] which has been affirmed by the Hon’ble Apex Court wherein it has been held that any inputs used for repair and maintenance of plant and machinery is entitled for cenvat credit. Therefore, issue is no more res integra. - Decided against Revenue.
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