TMI Blog2013 (5) TMI 708X X X X Extracts X X X X X X X X Extracts X X X X ..... since without repair and maintenance, manufacturing operations, though theoretically possible, are not commercially feasible, the same has to be treated as an activity having nexus with manufacture and hence any inputs used for repair and maintenance would be eligible for cenvat credit - order denying the cenvat credit is not sustainable. In favour of assessee. - 375 of 2009-SM - - - Dated:- 25-3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 24.11.2008. Against this order of the Commissioner (Appeals), Revenue is in appeal. 2. Heard both the sides. 3. Ms. Shweta Bector, ld. DR assailed the impugned order by relying upon the judgment Jaypee Rewa vs. CCE, Raipur reported in 2003 (159) ELT 553 (Tri. LB), SAIL vs. CCE reported in 2008 (222) ELT 237 and also judgment of Hon ble A.P. High Court in the case of Sree Rayalseema Hi-Str ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. Union of India reported in 2008 (228) ELT 517 and the judgment of Karnataka High Court in the case of CCE, Bangalore-I vs. Alfred Herbert (India) Ltd reported in 2010 (257) ELT 29 (Kar.); that Calcutta High Court in the case of Singh Alloys Steel Ltd. vs. Assistant Collector of Central Excise reported in 1993 (66) ELT 594 (Cal.) has also held that definition of input is not dependent upon wha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Ambuja Cements (supra), Hon ble Rajasthan High Court in the case of Hindustan Zinc Ltd. and Hon ble Karnataka High Court in the case of Alfred Herbert (India) Ltd. have taken a contrary view holding that welding electrodes / other items used for repair and maintenance of plant and machinery would be eligible for cenvat credit. In the case of Ambuja Cement Eastern Hon ble Chhattisgarh High Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... igible for cenvat credit what is relevant is whether its use is commercially expedient and what ought to be used is not relevant. Since with defective machinery and leaking pipes and tubes, manufacturing operations, are not commercially possible and regular repair and maintenance is an essential activity for smooth manufacturing operations, the inputs used for repair and maintenance of the plant a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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