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2014 (2) TMI 1303 - AT - Central ExciseCENVAT credit - welding electrodes used in repair and maintenance of capital goods - Held that: - the issue is no more res integra and stands settled by various decisions of High Courts that welding electrodes used for repair and maintenance are admissible Cenvatable goods - reliance placed in the case of AMBUJA CEMENTS EASTERN LTD. Versus COMMISSIONER OF C. EX., RAIPUR [2010 (4) TMI 429 - CHHAITISGARH HIGH COURT] - credit allowed - appeal dismissed - decided against Revenue.
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