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2009 (5) TMI 281 - CESTAT, NEW DELHIDenial of credit on Welding Electrodes, Asbestos packing, Angle, Shapes, HDPE pipes, Sections and Quick Setting Cement. - Welding Electrodes were used for repair and maintenance of plant and machinery and hard facing of various parts of machinery. Hon’ble Rajasthan High Court in the case of Hindustan Zinc Ltd. v. UOI held that Welding Electrodes used for repair and maintenance of plant and machinery are eligible for Cenvat credit. – Following that decision, credit on welding electrodes is allowed - Asbestos Packing used for preventing leakage in pipes connected with flanges to transfer cane juice from one station to another in processing plant in sugar mill is eligible for Cenvat credit. Hence, credit on Asbestos packing is admissible – Tribunal’s decision in the case of KCP Sugar & Industries Ltd. v. CCE, Guntur, , followed – appellant contend is that Angle and Shapes Section, are actually seamless pipes, flange, elbow and pipe support clamps, etc. covered within the definition of “pipe, tubes and fitting thereof.” - appellants have not submitted any evidence in support of their contention. So, it is required to be examined by the original authority. – denial of credit on these items is set aside and case is remanded to original authority - Quick Setting Cement are Refractory material used for boiler – Cement covered under “Refractory and Refractory material” under Rule 2(a) of Cenvat Credit Rules – Credit admissible on Quick setting cement - Tribunal decision in the case of CCE, Bangalore v. Amitronics (P) Ltd.,, followed
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