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2018 (2) TMI 475

CENVAT credit - whether the M.S. Plate, S. S. Plate, H.R. Plate, Aluminium Coils, G.I. Earthing Strips etc., undisputedly used for the repair and maintenance of various capital goods, in the factory premises of the appellant are eligible to CENVAT credit under the definition of input as prescribed u/r 2(k) of CCR, 2004?

Held that: - identical issue decided in the case of KISAN SAHKARI CHINI MILLS LTD. Versus COMMISSIONER OF C. EX. LUCKNOW [2013 (7) TMI 2 - CESTAT NEW DELHI], where it was held that 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 - appeal allowed - decided in favor of appellant.


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