TMI Blog2013 (6) TMI 615X X X X Extracts X X X X X X X X Extracts X X X X ..... inputs used for repair and maintenance of plant and machinery would not be eligible for cenvat credit, the other High Courts have, as mentioned above, have held that welding electrodes used for repair and maintenance of the plant and machinery would be eligible for cenvat credit. Honble Rajasthan High Court in the case of Hindustan Zinc Ltd. Vs. Union of India [2006 (5) TMI 44 - HIGH COURT RA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 117-56118/2013 - Dated:- 28-3-2013 - Shri Rakesh Kumar, J. For the Appellant Shri Rajesh Chibber, Advocate . For the Respondent Shri R.K. Mathur, Advocate . Per Rakesh Kumar: The appellant in both the appeals are manufacturers of sugar chargeable to central excise duty. The point of dispute in both the cases is as to whether welding electrodes used for repair and maintenance of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld. Counsel for the appellant submitted that the issue involved in this case stands decided in favour of the appellant by judgement of the Honble Chhattisgarh High Court in the case of Ambuja Cement Eastern Ltd. Vs. CCE reported in 2010 (256) ELT 690 (Chhattisgarh), judgement of Honble Rajasthan High Court in the case of Hindustan Zinc Ltd. Vs. Union of India reported in 2008 (228) ELT 517 (Raj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anufacture and inputs used for repair and maintenance of plant and machinery would not be eligible for cenvat credit, the other High Courts have, as mentioned above, have held that welding electrodes used for repair and maintenance of the plant and machinery would be eligible for cenvat credit. I also find that judgement of Honble Rajasthan High Court in the case of Hindustan Zinc Ltd. Vs. Union ..... X X X X Extracts X X X X X X X X Extracts X X X X
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