TMI Blog2019 (4) TMI 1591X X X X Extracts X X X X X X X X Extracts X X X X ..... goods? - HELD THAT:- The Finance Department can show that the materials were received in their factory and they have been allotted to different divisions. Once these were allotted and sent to various divisions of repair and maintenance, it will be difficult to point out as to which angle used in the repair and in particular which has come from stock received from which invoice. Such one to one co-relation in my considered view is difficult except where the factory has sophisticated inventory management system to track each sheet of metal and each angle - thus, the appellant has satisfactorily shown that the materials in question were used in their factory for maintenance/repair of capital goods. Appeal allowed - decided in favor of appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ESTAT in the case of Vandana Global Ltd [2010(253) ELT 440 (T-LB)] has held that materials which were used for fabrication and maintenance of capital goods are neither inputs nor capital goods and therefore no CENVAT credit is available on them. This decision of the Larger Bench of CESTAT has been overturned by the Hon ble High Court of Chattisgarh in the case of CCE Vs Singhal Enterprises [2018(359) ELT 313] whose ratio was followed in several judgements including in their own case as reported in [2018 (3) TMI 840 CESTAT Hyd]. He would submit that the issue is no longer res integra and they are entitled to the CENVAT credit on these materials. 3. Learned A.R. draws my attention to Para 9 of the impugned order an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ange Officer. 4. I have considered the arguments of both sides and perused the records. The first question to be decided is whether or not the appellant is entitled to the credit on MS angles, channels, sheets etc. which were used in manufacture/fabrication/maintenance of the capital goods in their factory. This issue is no longer resintegra and has already been decided in favour of the appellant in their own case as reported in 2018(3)TMI 840 CESTAT-Hyderabad. 5. The second question to be decided is whether or not the materials in question have been used in or in relation to fabrication/maintenance of the capital goods. In this case, I find that the documents in the form of sheets produced by the Finance ..... X X X X Extracts X X X X X X X X Extracts X X X X
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