TMI Blog2013 (4) TMI 410X X X X Extracts X X X X X X X X Extracts X X X X ..... der denying the cenvat credit is not sustainable. Rent a cab service availed for transportation of their employees from the residence to the factory and back - Held that:- Decided in favour of the appellant as relying on Stanzen Toyotetsu India Pvt. Ltd. [2011 (4) TMI 201 - KARNATAKA HIGH COURT), CCE, Bangalore vs. Bell Ceramics Ltd. [2011 (9) TMI 792 - KARNATAKA HIGH COURT]. - Appeal No. 2992 of 2010 - - - Dated:- 28-3-2013 - Sh. Rakesh Kumar, J. For the Appellant: Sh. R. K. Mathur, DR For the Respondent: Sh. S.C. Kamra, Advocate JUDGEMENT Per: Rakesh Kumar: The appellant are manufacturers of sugar. The point of dispute is as to whether they are eligible for cenvat credit in respect of welding electrodes used for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case of Ambuja Cements Eastern Ltd. vs. CCE, Raipur reported in 2010 (266) ELT 690 (Chhattisgarh), and Rajasthan High Court in the case of Hindustan Zinc Ltd. vs. Union of India reported in 2008 (220) ELT 517 have held that welding electrodes used for repair and maintenance of the plant and machinery are eligible for cenvat credit that with regard to eligibility for cenvat credit of rent-a-cab service for transportation of the employees, Hon ble Karnataka High Court in the case of CCE, Bangalore vs. Stanzen Toyotetsu India Private Ltd. reported in 2011 (23) STR 444 (Kar) and Honble Punjab Haryana High Court in the case of CCE, Chandigarh vs. Federal Mogul Goetzes has held that the rent a cab service availed for transportation of the empl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of plant and machinery the issue stands settled by the judgements of three High Courts judgments of Hon ble Chhattisgarh High Court in the case of Ambuja Cements Eastern Ltd. vs. CCE, Raipur reported in 2010 (266) ELT 690 (Chhattisgarh), judgment of Hon ble Rajasthan High Court in the case of Hindustan Zinc Ltd. vs. Union of India reported in 2008 (220) ELT 517 and judgment of Hon ble Karnataka High Court in the case of CCE, Bangalore-I vs. Alfred Herbert (India) Ltd. reported in 2010 (257) ELT 29. Though Hon ble High Court in a recent judgment in the case of Sree Rayalseema Hi-Strength Hypo Ltd. vs. CC CE, Tirupati reported in 2012 (278) ELT 167 (A.P.) has taken a contrary view, in view of the judgement of the majority of the High Courts ..... X X X X Extracts X X X X X X X X Extracts X X X X
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