2009 (4) TMI 725

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....rder]. - The issue involved in this case is as to whether welding electrodes used for repairs and maintenance of the machinery are eligible for Cenvat credit. 2. Heard both the sides. 2.1 Appearing for the Appellant Shri Alok Arora, Advocate, Ld. Counsel pleaded that the issue involved in this case is covered by the Hon'ble Rajas-than High Court judgment in the case of Hindustan Zinc....

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....2) E.L.T. 233, SLP against which has been dismissed by the Hon'ble Supreme Court. 3. I have carefully considered the submissions from both the sides and perused the records. I find that the issue involved in this case is squarely covered by the decision of Hon'ble Rajasthan High Court in the case of Hindustan Zinc Ltd. (supra). Though DR pleads that in the case of Steel Authority of India v.....