TMI Blog2018 (5) TMI 1523X X X X Extracts X X X X X X X X Extracts X X X X ..... dmissible to credit - credit allowed - appeal dismissed - decided against Revenue. - Appeal No.ST/10438/2018 - A/10567/2018 - Dated:- 21-3-2018 - Dr. D. M. Misra, Member (Judicial) For Appellant (s) Shri K. J. Kinariwala, AR For Respondent (s): None Per : Dr. D. M. Misra None present for the Respondent. Heard the Ld. AR for the Revenue. 2. This is an appeal filed agains ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gles, MS Channels, MS Beams etc., used for fabrication, Repairing and Replacement of plant and machinery, namely, Boiler, Bunker, Coal Feeder, Coal Handling Plant, Raw Mill, RMH etc. during the relevant period. This Tribunal consistently held that MS Angles, Channels, Beams etc., used in Repair and Maintenance of Plant and Machinery in the factory is admissible to credit. This issue has been consi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Excise (supra) and Hon'ble Karnataka High Court in the case of Commissioner of Central Excise v. Alfred Herbert (India) Ltd. (supra) wherein Hon'ble High Court have held that the inputs used for repair and maintenance of plant and machinery would be eligible for cenvat credit. The learned departmental representative has cited a contrary judgment of Hon'ble High Court of Andhra Prade ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mate manufacture of goods without that process or activity, even if theoretically possible, is commercially inexpedient. The scope of the expression used in the definition of input in Rule 2(k) of the Cenvat Credit Rules, 2004 - used in or in relation to manufacture of final products, whether directly or indirectly and whether contained the final products or not is much wider than the scope of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at credit what is relevant is whether the activity in which that input is used has nexus with the manufacture of final product and the nexus has to be determined on the basis of criteria as to whether that activity is commercially essential for manufacture of the final products. 6. In the result, the impugned order is upheld and Revenue's appeal is dismissed. (Dictated and pronounced i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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