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2016 (8) TMI 1012 - AT - Central ExciseCenvat credit - welding electrodes and gases used in maintenance of plant and machineries used in the factory for producing goods - Held that:- by considering the decision of Hon’ble Chhattisgarh High Court in Ambuja Cement Eastern Ltd. Vs. CCE [2010 (4) TMI 429 - CHHAITISGARH HIGH COURT], where it was held that welding electrodes used in repair and maintenance of plant and machinery are eligible for Cenvat Credit and also the Tribunal's decision in appellant's own case reported in [2014 (4) TMI 1144 - CESTAT NEW DELHI], held that they are eligible for Cenvat Credit of duty paid period on the welding electrodes and gases used for repair and maintenance of the capital goods, the appeal is allowed. - Decided in favour of appellant with consequential relief
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