TMI Blog2014 (7) TMI 571X X X X Extracts X X X X X X X X Extracts X X X X ..... vail the CENVAT credit of duty paid on welding electrodes and gases used for repair and maintenance of plant and machinery - Held that:- welding electrodes used for repairs and maintenance of plant and machinery would be eligible for Cenvat credit. Moreover, the definition of ‘input’ as given in Rule 2(k) of Cenvat Credit Rules, 2004 covers the goods used ‘in or in relation to manufacture’ of fina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate For the Respondent : Shri BB Sharma, DR JUDGEMENT Per Hon ble Mrs. Archana Wadhwa : The short issue involved in the present three stay petitions is as to whether the appellant is entitled to avail the CENVAT credit of duty paid on welding electrodes and gases used for repair and maintenance of plant and machinery. The lower authorities have denied the credit on the ground ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decision:- 3. Shri Hemant Bajaj, Advocate, learned Counsel for the appellant submits that the issue in this case already stands decided in favour of the appellant in view of the judgement of Hon'ble High Court of Chhattisgarh in the matter of Ambuja Cements Ltd. v. CCE, Raipur reported in 2010-TIOL-HC-CHHATTISGARH-CX = 2010 (256) E.L.T. 690 (Chhattisgarh) and also by the judgemen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... input or capital goods. He, therefore, submis that there is no infirmity in the impugned order. 5. I have carefully considered the submissions and perused the records. Though there is a recent judgement of Hon'ble Andhra Pradesh High court in the case of Sree Rayalaseema Hi-Strength Hypo Ltd. v. CCE C, Tirupati, wherein contrary view has been taken but Hon'ble High Court of Chhattisg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iew that the impugned order is not sustainable. The same is set aside and the appeal is allowed. 3. In as much as the issue stands decided, I follow the above referred decision of the Tribunal and set aside the impugned order passed by the Commissioner (Appeals) and allow the appeals with the consequential relief to the petitioner. 4. The stay petitions and the appeals are disposed of in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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