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2015 (9) TMI 567 - AT - Central ExciseCenvat Credit - use of oxygen and acetylene gases as input - appellant stated that oxygen and acetylene gases are used for repair and maintenance of machineries which are used in the manufacture of final product and hence are eligible inputs - Rule 2K of CENVAT Credit Rules, 2002. - Held that:- appellant-assessee is entitled to avail CENVAT credit on oxygen and acetylene gases which are being used in repair and maintenance of plant and machinery as inputs - Decision in the vase of CCE, Coimbatore Vs. Madras Aluminium Company Ltd. [2008 (1) TMI 198 - HIGH COURT MADRAS] followed. - Decided in favor of assessee.
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