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2013 (11) TMI 879 - AT - Central ExciseEligibility for cenvat credit - Welding Electrodes used for repair and maintenance of plant and machinery - assessee contended that the repairing is an activity distinct and different from manufacture - Held that:- Following M/s The Kanoria Sugar & General Manufacturing Company Ltd. vs. CCE, Allahabad [2013 (7) TMI 787 - CESTAT NEW DELHI] - Welding electrodes used for repair and maintenance of the plant and machinery would be eligible for Cenvat credit – Decided against Revenue.
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