2016 (8) TMI 1012

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..... held that welding electrodes used in repair and maintenance of plant and machinery are eligible for Cenvat Credit and also the Tribunal's decision in appellant's own case reported in [2014 (4) TMI 1144 - CESTAT NEW DELHI], held that they are eligible for Cenvat Credit of duty paid period on the welding electrodes and gases used for repair and maintenance of the capital goods, the appeal is allowe .....

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..... s. Proceedings were initiated against the appellant for demand and recovery of Cenvat Credit of ₹ 5,26,342/- on this account. Original authority confirmed the demand. On appeal, by impugned order, the Commissioner (A) upheld the order. Aggrieved by this order the appellant is before us. 2. Heard both the sides and perused the appeal records. 3. We find that Hon ble Chhattisgarh High Co .....

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