2013 (7) TMI 830

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..... GH COURT] and UNION OF INDIA Versus HINDUSTAN ZINC LTD. [2006 (5) TMI 44 - HIGH COURT RAJASTHAN] - Decided in favour of assessee. - Appeal No.E/2707 of 2008-EX (SM) - - - Dated:- 5-6-2013 - Shri Rakesh Kumar, J. For the Respondent: Shri R.K. Mathur, AR JUDGEMENT Per Rakesh Kumar: The only issue involved in this case is as to whether Welding Electrodes used for repair and mainten .....

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..... ods and hence are not eligible for cenvat credit. 4. I have considered the submission of ld. Departmental Representative and have gone through the memorandum of appeal. The issue involved in this case is no longer res integra, as the same stands decided by the judgement of Hon ble Chattisgarh High Court in the case of Ambuja Cement Eastern Ltd. reported in 2010 (256) ELT 690 (Chattisgarh) and al .....

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