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2011 (7) TMI 599 - AT - Central ExciseCenvat credit on welding electrodes S.S.Coil, M.S.Angle, M.S.Channels, Joists - disallowance as capital goods used in the maintenance and repairs of plant and machinery already installed in their factory premises - Held that:- As decided in Vandana Global Ltd. vs. CCE, Raipur [2010 (4) TMI 133 - CESTAT, NEW DELHI (LB)] M.S.Angle, M.S.Channels, Joists used as supporting structures of equipments & the credit on these items is not admissible as these are not the inputs under the definition of input. Welding electrodes used for repair and maintenance of plant and machinery are not eligible for credit as decided in JAYPEE REWA PLANT Versus COMMISSIONER OF CENTRAL EXCISE, RAIPUR [2003 (3) TMI 145 - CEGAT, NEW DELHI] - against assessee.
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