TMI Blog2008 (1) TMI 120X X X X Extracts X X X X X X X X Extracts X X X X ..... or repairs and maintenance of plant and machinery – assessee’s appeal allowed - E/563/2007-Mum. and E/1148/2007-Mum. - A/203-204/2008-WZB/C-I/(SMB), - Dated:- 30-1-2008 - Ms. Jyoti Balasundaram, Vice-President [Order]. - 1. The issue in dispute in these appeals is the eligibility of welding electrodes used by the appellants herein, for repairs and maintenance of plant and machinery in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CCE, Meerut v. Modi Rubbers Ltd . - 2000 (119) E.L.T 197 (T-LB) = 2000 (38) RLT 718 (CEGAT-LB) to conclude that the credit is admissible on welding electrodes used for repairs and maintenance of plant and machinery. The decision in the case of India Sugars and Refineries Ltd . has been followed by the Tribunal in the case of Manikgarh Cement v. CCE , Nagpur - 2008-TIOL-43-CESTAT-MUM. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4) EL.T. 510 (Raj.) has held that MS/SS Plates used in workshop meant for repair and maintenance of machinery, which are used for manufacture of final product are eligible to avail Modvat Credit and following the same, I hold that the credit is admissible on the goods in question and accordingly set aside the impugned order, by which the credit has been disallowed (amounting to Rs. 1,51,080/-) and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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