TMI Blog2010 (1) TMI 1239X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER The Revenue has preferred this appeal challenging the order passed by Customs Excise and Service Tax Appellate Tribunal, South Zonal Bench at Bangalore. Which has affirmed the order passed by the Commissioner of Central Excise setting aside the order passed by the Assistant Commissioner of Central Excise who had held that the assessee is not entitled to CENVAT credit of ₹ 3,28, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... He contended the word input has been defined under the Rules. Welding electrodes used for repairs and maintenance of equipments of plant and machinery cannot be construed as inputs as they are not used in any manner in the manufacture of final products. Therefore, both the appellate authorities were in error in holding to the contrary. He relies on several judgments to substantiate his content ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, to qualify for special treatment under S.8(1), be ingredients or commodities used in the processes, nor must they be directly and actually needed for turning out or the creation of goods . In the aforesaid judgment, the Hon ble Supreme court went to the extent of holding that in a factory manufacturing cotton, certain electrical equipments would be commercially necessary; for instance, wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... trodes used for repairs and maintenance of plant and machinery, it was held all goods used for repairs and maintenance of plant and machinery are eligible for CENVAT credit both as capital goods we all as inputs. We respectfully agree with the said judgment rendered by the Division Bench of the Rajasthan High Court. In fact, this judgment has been taken note of by the authorities while extending t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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