TMI Blog2018 (3) TMI 1542X X X X Extracts X X X X X X X X Extracts X X X X ..... at: - appellant are entitled for credit availed by them on welding electrodes which are used by them for fabrication and repair and maintenance of their capital goods - appeal allowed - decided in favor of appellant. - E/2894/2011-EX[SM] - A/70424/2018 - Dated:- 30-1-2018 - Mr. Anil Choudhary, Member (Judicial) Ms Stuti Saggi (Advocate) - for Appellant Shri Sandeep Kumar Singh (Dy. Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1-202/2011-SMB dated 31/03/2011 wherein it is held:- 7. I find that the issue has been dealt by the Hon'ble Chhattisgarh High Court in the case of Ambuja Cements Eastern Ltd. Vs CCE, Bangalore-I Vs, Alfred Herbert (India) Ltd. wherein both the Hon'ble High Courts have held that welding electrodes used in the repair and maintenance of the plant and machinery are entitled for credit. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in this matter stands decided against the department by Hon'ble Rajasthan High Court in the case of Hindustan Zinc Ltd. Vs. Union of India (Supra) and Hon'ble Chhattisgarh High Court in the case of Ambuja Cement Eastern Ltd. Vs. CCE, Raipur reported in 2010 (256) E.L.T. 690 wherein both the High Courts have held that welding electrodes used for repair maintenance of plant machin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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