2009 (11) TMI 313

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..... aimed 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. - 4 of 2009 - - - Dated:- 10-11-2009 - A.H. Joshi and A.R. Joshi, JJ. Shri Aparajit Ninawe, Advocate, for .....

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..... page 25 of the appeal paper-book in the following manner:- …...the impugned inputs including the welding electrodes were used in or in relation to manufacture of the final products and they were covered by the definition inputs under the Cenvat scheme……. 5. It is clear that the contention of the Revenue included in the Show-cause-Notices that the electrodes were used for repairs/maintenanc .....

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..... ndore [2006 (0DLCX0002], (c) SAIL v. Commissioner of Central Excise, Ranchi [2007 (07) LCX 0278], and (d) Hindustan Zinc Ltd. v. Union of India ors . [2008 (07) LCX 001] 9. Impugned order, therefore, does not call for interference. 10. Appeal is, therefore, dismissed. 11 . Learned Adv. for the appellant prays for stay of order dismissing the appeal for .....

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