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2015 (10) TMI 1367 - CESTAT MUMBAI

2015 (10) TMI 1367 - CESTAT MUMBAI - TMI - Admissibility of Cenvat Credit - welding electrodes - repair and maintenance of the machinery - Whether the Cenvat Credit in respect of welding electrodes used for repair and maintenance of machinery is admissible or otherwise - Held that:- Assessee could not established ratio of material welding electrodes used for repair and maintenance or otherwise and it is on that fact order was passed therefore ratio of the said judgment cannot be applied. As rega .....

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High Court in the case of Hindustan Zinc Ltd. Vs. UOI [2008 (7) TMI 55 - HIGH COURT RAJASTHAN] and also Suprem Court in UOI Vs. Hindustan Zinc Ltd. [2006 (11) TMI 551 - SUPREME COURT OF INDIA], which was upheld by the Hon'ble Apex Court are squarely applicable in the present case and considering the same I am of the view that Cenvat credit in respect of welding electrodes used for repair and maintenance of the machinery in the appellant's factory is admissible - Decided in favour of assessee. - .....

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sue involved in the present case is whether the Cenvat Credit in respect of welding electrodes used for repair and maintenance of machinery is admissible or otherwise. 2. Shri. Badrinarayan, Ld Counsel for the appellant submits that on the issue in their own case this Tribunal vide final order No. A/482-484/15/SMB dated 6/2/2015 held that in view of Hon'ble High Court Judgment in the case of Hindustan Zink Ltd. the Cenvat credit on welding electrodes used for repair and maintenance of machin .....

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c Ltd. [2007 (214) 510 (Raj.)] affirmed by Suprem Court in UOI Vs. Hindustan Zinc Ltd. [2007 (214) ELT A 115 (SC)] (e) CCE Vs. Hindustan Engg & Industries Ltd. [2011 (265) ELT 161 (Cal.)] He submits that in view of the settled legal position, issue involved in the present case as per the aforesaid judgments credit on welding electrodes used in repair and maintenance of the machinery by the appellant in their factory is admissible. 3. On the other hand, Shri.Ashutosh Nath, Ld. Asstt. Commissi .....

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i Vishnu Cements Ltd. [2006 (201) ELT (Tri. - Bang)] (f) Jaypee Rewa Plant Vs. CCE, [2003 (159) ELT 553] 4. On careful consideration of submissions made by both sides, I find that much water have been flown on the issue involved in the present case i.e. admissibility of Cenvat Credit in respect of welding electrodes used in the repair and maintenance of the machinery. After going through judgments relied upon by the rivals, I am of the opinion that in view of judgment in the case of Hindustan Zi .....

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