M/S. Ambuja Cement Eastern Ltd vs C.C.E., Raipur on 26 March, 2014
We also find that several High Courts have also allowed such credit
considering the same as allowable within the definition of "Input"
under the Cenvat Credit Rules. One such reference can be made to
the decision of the Hon'ble High Court of Chhattisgarh in the case of
Ambuja Cements Eastern Ltd. v. Commissioner of Central Excise,
Raipur, 2010 (256) E.L.T. 690 (Chhattisgarh), wherein welding
electrodes used for repair and maintenance purpose were also held
to be cenvatable.