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2017 (9) TMI 1623 - AT - Central ExciseCENVAT credit - inputs - Welding Electrodes - Packing and joining - Held that: - the issue has been decided by the Hon'ble Chhattisgarh High Court in the case of M/s Ambuja Cements Eastern Ltd. [2010 (4) TMI 429 - CHHAITISGARH HIGH COURT] wherein it have been held that various items used in repair and maintenance of plant are entitled for Cenvat credit - packing and joining and welding electrodes used by the appellant for repair and maintenance of plant and machinery. These are inputs to the capital goods - credit allowed - appeal allowed.
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