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2015 (10) TMI 2273 - AT - Central ExciseDenial of CENVAT Credit - Welding electrodes - Held that:- issue is no longer res-integra and the Tribunal in Bajaj Hindustan Ltd. case (2013 (11) TMI 981 - CESTAT NEW DELHI) has discussed the judgements of various High Courts on the issue - The judgement laid in Sree Rayalaseema H-Strength Hypo Ltd. (2012 (11) TMI 255 - ANDHRA PRADESH HIGH COURT) relied by Revenue is distinguished in the said judgement. Applying the ratio laid in the above judgement in Bajaj Hindustan Ltd. case, I hold that denial of credit on welding electrodes and gas is unjustified. - Decided in favour of assessee.
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