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2024 (4) TMI 785 - HC - Central ExciseCENVAT Credit - inputs - denial on the ground that the use of such goods for repair and maintenance of plant and machinery by the respondent assessee cannot be considered to have been used “in or in relation to the manufacture of final products”, as they are not used coextensively in the process of manufacturing of the petroleum products by the respondent assessee - HELD THAT:- Considering the fact that the Tribunal has relied upon the decision in the respondent assessee’s own case, as well as in view of the fact that now the issue is no more res-integra in view of the decision of the Hon’ble Supreme Court in case of Kisan Co-operative Sugar Factory Ltd. [2023 (12) TMI 1303 - SUPREME COURT] wherein the Hon’ble Apex Court has held that the interpretation of the expression “used in or in relation to manufacture” is of a very wide import and takes within its scope and ambit all items used in the process of manufacture whether directly or indirectly and whether contained in the final product or not. The items used for maintenance of plant and machinery are also items used in the manufacture of finished goods. Hence, credit on the items used for maintenance, repair, upkeep or fabrication of plant and machinery are admissible to the assessees. Entitlement on the Cenvat credit on the M/s. Gratings/G.I. Coated Gratings - HELD THAT:- In view of the observation made by the Tribunal in [2020 (2) TMI 749 - CESTAT AHMEDABAD] it is observed that the M.S. Gratings were used as accessory for supporting and holding for approaching how to plant and processing units of refinery and platforms for approaching or reaching out the plant is part and parcel of the entire plant and machinery particularly in large scale manufacturing unit, without which the operation of the plant is not possible. It was therefore held by the Tribunal that, therefore the M.S. Gratings used as accessory in such structure is used in relation to the manufacture of final product - the Tribunal has not committed any error in following a Coordinate Bench’s decision in the case of the respondent assessee itself. There is no error committed by the Tribunal giving rise to any question of law, much less any substantial question of law arising from the impugned order - Appeal dismissed.
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