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2009 (11) TMI 313 - HC - Central ExciseCenvat Credit- The contention of the Revenue included in the Show-cause-Notices that the electrodes were used for repairs/maintenance of capital goods has not been explained, denied etc. Assessee has no case that a large volume for which the portion of Cenvat Credit was claimed was actual input and remaining stock was used for repair and maintenance. Held that- In absence of any such explanation, credit not available on welding electrodes. stay of order- order dismissing the appeal is not of executable nature and hence request for stay is rejected.
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