TMI Blog2012 (9) TMI 885X X X X Extracts X X X X X X X X Extracts X X X X ..... of ‘input’ as given in Rule 2(k) of Cenvat Credit Rules, 2004 covers the goods used “in or in relation to manufacture” of final products, whether directly or indirectly which is a much wider than the expression “used in manufacture”. While repair or maintenance by itself is not a process of manufacture, this activity certainly has nexus with manufacture of final product and would be covered by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it in respect of these items as they are neither capital goods nor inputs. Accordingly, the show cause notice was issued for recovery of credit of Rs. 2,19,439/- availed by them in respect of this item. The show cause notice was adjudicated by the Assistant Commissioner vide order-in-original dated 25-5-2009 by which he confirmed Cenvat credit demand along with interest and imposed equal amount of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... j.) has also taken the same view and held that Cenvat credit is available on welding electrodes used for repair and maintenance of plant and machinery. In view of these judgments of various High Courts, the impugned order is not sustainable. 4. Shri R.K. Mathur learned DR supported the impugned order, reiterating the findings of the Commissioner (Appeals) and pleaded that Hon ble Andhra Pradesh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd maintenance of plant and machinery would be eligible for Cenvat credit. Moreover, the definition of input as given in Rule 2(k) of Cenvat Credit Rules, 2004 covers the goods used in or in relation to manufacture of final products, whether directly or indirectly which is a much wider than the expression used in manufacture . While repair or maintenance by itself is not a process of manufact ..... X X X X Extracts X X X X X X X X Extracts X X X X
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