2018 (2) TMI 905

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..... ble Gujarat High Court’s decision in the case of Mundra Ports & Special Economic Zone Ltd. v. CCE & Cus. [2015 (5) TMI 663 - GUJARAT HIGH COURT], where it was held that plain reading of the definition of Rule 2(k) would demonstrate that all the goods used in relation to manufacturer of final product or for any other purpose used by a provider of taxable service for providing an output service are .....

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..... the insertion of explanation 2 to Rule 2(k) of Cenvat Credit Rules, 2005. Further a part of the credit also stands denied in respect of welding electrodes used for repair and maintenance in the appellant s factory. 3. We find that both the issues now stand decided in favour of the assessee. Reference can be made to Honble Gujarat High Court s decision in the case of Mundra Ports Special Eco .....

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