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2016 (4) TMI 1154 - AT - Central ExciseCenvat credit - availed on MS Angles, MS Plates, MS channels, MS Beams, HR sheets/coils etc. - MS items used for repair and maintenance of plant and machinery - also used for re-conditioning of worn out equipment and erection /fabrication of new equipment and connected ducting within the factory of production - Held that:- by following the dictum of judgments of Hon’ble High Court in the case of CCE & Cus. Visakhapatnam Vs Rashtriya Ispat Nigam Ltd [2011 (4) TMI 1098 - ANDHRA PRADESH HIGH COURT] held that credit on steel sheets and coal used in repair and maintenance of capital goods in the factory of manufacturer is admissible, the judgment of Hon'ble Apex Court in the case of Ramala Sahkari Chini Mills Ltd Vs CCE, [2010 (11) TMI 34 - SUPREME COURT OF INDIA], wherein the issue whether credit is admissible on welding electrodes used for repair and maintenance doubted the interpretation of ‘inputs’ rendered in the case of Maruthi Suzuki Ltd and referred the matter to the Larger Bench. The Hon’ble Larger bench of Apex Court in Ramala Sahkari Chini Mills Ltd case [2016 (2) TMI 902 - SUPREME COURT] answered the reference observing that the word ‘ includes’ used in the definition does not have a restrictive meaning, the credit availed on MS items used for repair and maintenance of plant and machinery is admissible. - Decided in favour of appellant
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