TMI Blog2012 (12) TMI 936X X X X Extracts X X X X X X X X Extracts X X X X ..... xtended period cannot be invoked, and therefore, the appellants succeed on limitation - Decided in favour of assessee. - Appeal No. E/707/11 - - - Dated:- 21-12-2012 - MR. B.S.V. MURTHY, J. For the Appellant: Shri Hardik Modh (Adv.) For the Respondent: Shri Manoj Kumar (AR) JUDGEMENT Per: B.S.V. Murthy: 1. The appellant had sent induction furnace for repairs and repairing uni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... put forth on merits by both sides, since there are contradictory decisions and discussion would require consideration of several decisions, at first I proceed to examine the submissions regarding limitation and thereafter, if necessary, consider the merits. 4. As regards limitation, it was submitted by the ld. Counsel that Circular was issued by the Board vide F. No.267/11/2010/CX dated 8/07/201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the belief which is favorable to him. Further he submits that in the case of Ambuja Cements Eastern Ltd. [2010 (256) ELT 690(Chhattisgarh)] Hon ble High Court of Chhattisgarh, took a view that welding electrodes used in repairs and maintenance of plant and machinery are eligible inputs. 5. The submission of the ld. Advocate reproduced above would clearly show that there were two views during th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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