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2011 (2) TMI 784 - AT - Central ExciseCenvat credit - whether the Welding Electrodes used for repair and maintenance of the plant and machinery are eligible for Cenvat credit or not as input or capital goods - Held that:- the Hon ble Rajasthan High Court in the case of Hindustan Zinc Ltd. [2008 -TMI - 30617 - HIGH COURT RAJASTHAN ] had held that welding electrodes used for repair and maintenance of the parts and machinery are eligible for cenvat credit as capital goods and inputs - Decided in favour of assessee.
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