2009 (2) TMI 686

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... . - These two Appeals filed by the Department are taken together for hearing and disposal as a common question is involved in both the Appeals as to whether input duty credit in respect of Welding Electrodes used in maintenance and repair of machinery is admissible. 2. Heard Shri A.K. Sharma, learned J.D.R. appearing on behalf of the Applicant/Appellant Commissioner. No one is present on beh .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ssue has been settled in favour of the Department, the lower Appellate authority was not justified in allowing them Cenvat credit on Welding Electrodes used in repair and maintenance of machinery. 4. Since the Appeals can be disposed off by today itself in view of the legal position settled by the cited decision of the Hon'ble Supreme Court, the Stay Petitions filed by the Applicant/Appellan .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X