TMI Blog2013 (8) TMI 313X X X X Extracts X X X X X X X X Extracts X X X X ..... CHHAITISGARH HIGH COURT] and UNION OF INDIA Versus HINDUSTAN ZINC LTD. [2006 (5) TMI 44 - HIGH COURT RAJASTHAN] - Decided in favour of assessee. - E/2492 & 2782/2009-EX[SM] - Final Order No. 56476-56477/2013 - Dated:- 21-5-2013 - Shri Sahab Singh, J. For the Appellant: Shri R. Krishnan, Advocate For the Respondent: Mr. A. Jain, AR JUDGEMENT Per Sahab Singh: These are two ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inputs. Show Cause Notice was adjudicated vide order in original 9/2008 dated 22.12.2008 in which original authority disallowed the Cenvat Credit of Rs. 4.89.071/- along with interest and also imposed a penalty of 4,89,071/- on the assessee. The Assessee challenged order in original before the Commissioner Central Excise (Appeal) who vide the impugned order has rejected their appeal with regard t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... He further submits that in their own case matter was decided in their favour by the Tribunal vide Order No. A/56117-56118/2013 SM[BR] 28.03.2013. He submits in view of the decisions they are liable for Cenvat Credit in respect of Welding Electrodes used in repair and maintenance. As regards the Cenvat Credit on C.I. casting he submits that these were used as parts of various machinery of sugar mi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... redit on Welding Electrodes used for manufacture of final goods and used for the repair and maintenance in the factory. Issue regarding to the eligibility of Cenvat Credit on Welding Electrodes was decided in assessees own case vide order No. 56117-56118/2013 dated 28.03.2013 relying on the Judgments of Honble High Court of Chhattisgarh, High Court of Rajasthan and High Court of Karnataka I find ..... X X X X Extracts X X X X X X X X Extracts X X X X
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