2014 (3) TMI 594

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..... sides. 2. Today, stay petition in Appeal No.E/526/2012 is listed for hearing. The learned counsel submits that two other stay petitions in Appeal Nos.E/505 & 506/2012 on identical matters are pending and the same may also be called for hearing today for the purpose of stay. Accordingly, the said appeals were also called for and all the three stay petitions were heard together. 3. The issue invo .....

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..... s relation to which each item was used. However, the adjudicating authority and the appellate authority have recorded a finding that the appellants have not proved where the impugned goods were used. 6. Currently, there is a controversy as to whether CENVAT credit can be allowed on welding electrodes used in repair of plant and machinery. In this matter, there are decisions on either side by diff .....

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