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2013 (11) TMI 331 - AT - Central ExciseEligibility for Cenvat Credit - Whether welding electrodes used for repair and maintenance and M.S. Plates, Shapes, Sections, Channels, Plates, HR Plates also used for repair and maintenance of existing plant and machinery are eligible for Cenvat credit or not – Held that:- Following UOI vs. Hindustan Zinc Ltd. [2006 (5) TMI 44 - HIGH COURT RAJASTHAN ] - the welding electrodes used for repair and maintenance of plants and machinery are eligible for Cenvat credit - M.S. Plates used for repair and maintenance of plants and machinery are eligible for Cenvat credit – order set aside - Decided in favour of Assessee.
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