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2016 (8) TMI 1012 - CESTAT NEW DELHI

2016 (8) TMI 1012 - CESTAT NEW DELHI - TMI - Cenvat credit - welding electrodes and gases used in maintenance of plant and machineries used in the factory for producing goods - Held that:- by considering the decision of Hon’ble Chhattisgarh High Court in Ambuja Cement Eastern Ltd. Vs. CCE [2010 (4) TMI 429 - CHHAITISGARH HIGH COURT], where it was 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 a .....

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kla, Advocate for the Applicants Shri M.R. Sharma, DR for the Respondent ORDER Per B. Ravichandran This appeal is against order dated 29.05.2008 of Commissioner (Appeals-I), Raipur. The appellants are engaged in the manufacture of clinker and cement liable to central excise duty. They were also availing Cenvat credit on various inputs. A dispute arose regarding their eligibility to such credit in respect of welding electrodes and gases used in maintenance of plant and machineries used in the fac .....

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