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2016 (8) TMI 843 - AT - Central ExciseCenvat credit - duty paid on various items like lining plates, HRCS lifters, coolers, etc. used in the Clinker and Hammer, etc. - used for replacement, repair and maintenance of their Clinker and other machines - Held that:- the issue is no more res integra and stands decided by various High Courts where some of the decisions were upheld by Supreme Court where it was held that repairs and maintenance of plant and machinery is an activity without which smooth manufacturing is not possible. Commercially, manufacturing activity is not possible with malfunctioning machines, and leaking tanks, pipes and tubes. Therefore, the activity of repair and maintenance of plant and machinery is an activity which has direct nexus with manufacture of final products and the goods used in this activity would be eligible for Cenvat Credit. Therefore, the assessee is eligible for Cenvat credit. - Decided in favour of assessee with consequential relief
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