TMI Blog2015 (2) TMI 828X X X X Extracts X X X X X X X X Extracts X X X X ..... hinery are entitled for Cenvat credit, therefore, I hold that respondents are entitled to take Cenvat credit on welding electrodes. The case law relied upon by the learned AR have not considered the decision of Hon’ble Apex Court. Therefore, these case laws cannot be relied upon. In these circumstances, I do not find any merits in the appeal filed by the Revenue, therefore same is dismissed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -Strength Hypo Ltd. vs. CCE, Tirupati reported in [2012 (278) ELT 167 (AP)]. 3. Learned AR submits that in the case of Sree Rayalaseema Hi-Strength Hypo Ltd. (Supra), the Hon ble High Court held that Cenvat credit on welding electrodes which were used for repair and maintenance of plant and machinery, do not qualify as inputs. Therefore, Cenvat credit cannot be claimed thereon under Rule 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deration on the decision of Hon ble High Court of Andhra Pradesh in the case of Sree Rayalaseema Hi-Strength Hypo Ltd. and in the case of The Oudh Sugar Mills Ltd. vs. CCE, Lucknow [ 2014-TIOL-1474-CESTAT-DEL] and held that Cenvat credit on welding electrodes which has been used in repair and maintenance of plant and machinery is admissible. He further submits that the issue has been decided b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nvat credit. On perusal of the said order, I find that in the order of Hon ble High Court in the case of Hindustan Zinc reported in 2008 (228) ELT 517 (Raj)] which has not considered the decision of Apex Court in the case of Hindustan Zinc Ltd. reported in [2007 (214) ELT A 115(SC)]. Further, in the case of Alfred Herbert (India) Ltd. (supra), the Hon ble High Court of Karnataka has followed t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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