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2016 (7) TMI 490 - AT - Central ExciseDenial of credit on welding electrodes used for repair and maintenance - appellants are manufacturers of cement and cement clinker and are availing credit on inputs and capital goods - Held that:- Relying upon the judgments laid in Bhushan Steel Ltd (2015 (10) TMI 1370 - CESTAT NEW DELHI) and Kisan Cooperative Sugar Factory Ltd (2013 (8) TMI 98 - CESTAT NEW DELHI ), hold that credit is admissible. Welding electrodes used for repair and maintenance of plant and machinery eligible for Cenvat Credit - Decided in favour of assessee
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