TMI Blog2015 (10) TMI 1367X X X X Extracts X X X X X X X X Extracts X X X X ..... High court judgment in Hindustan Zink Ltd. on the ground it did not pertain to welding electrodes, which is apparently wrong fact. The very judgment is clearly on the issue of availment of Cenvat Credit in respect of welding electrodes used for repair and maintenance of plant and machinery. - judgment of Hon'ble Rajasthan 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 i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) ELT 690 (Chhattisgarh)] (c) Hindustan Zinc Ltd. Vs. UOI 2008 (228) ELT 517 (Raj.)] (d) UOI Vs. Hindustan Zinc 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. Commissioner (A.R.) appearing on behalf of Revenue submits that in view of various contrary judgments Cenvat credit was denied by various ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Strength Hypo Ltd. supra relied upon by the Revenue on going through the said judgment I find that Jaypee Rewa Plant supra case has been overruled by the Hon'ble Rajasthan High Court in the case of Hindustan Zinc Ltd. Vs. UOI 2008 (228) ELT 517 (Raj.)] . As regard judgment on Lloyd Metals Engineers Ltd. (supra) of Hon'ble Bombay High Court, I observed that the judgment was mainly passed on the ground 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 regard the judgment of Sree Rayalaseema Hi-Strength Hypo Ltd. supra, I observed that in para of the said judgment Hon&# ..... X X X X Extracts X X X X X X X X Extracts X X X X
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