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2013 (5) TMI 136 - AT - Central ExciseCenvat credit on channels, Angles, Plates, H.R. Sheet etc. disallowed - Held that:- When the fact that the items, in question, have been used for repair and maintenance of the plant and machinery that is, for fabrication of the parts of machinery which had got worn out and have to be replaced, is not disputed, in view of the judgments of Ambuja Cement Eastern Ltd. vs. CCE, Raipur (2010 (4) TMI 429 - CHHAITISGARH HIGH COURT), Alfred Herbert (India) Ltd. (2010 (4) TMI 424 - KARNATAKA HIGH COURT) and Hindustan Zinc Ltd. vs. Union of India(2008 (7) TMI 55 - HIGH COURT RAJASTHAN) the inputs used for repair and maintenance of machinery would be eligible for cenvat credit. Since repair and maintenance is an activity which is essential for smooth manufacturing operations and without regular repair and maintenance, manufacturing activity is not commercially feasible, the inputs used for repair and maintenance of the plant would be eligible for cenvat credit. The appeal is allowed.
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