TMI Blog2013 (11) TMI 331X X X X Extracts X X X X X X X X Extracts X X X X ..... d. [2006 (5) TMI 44 - HIGH COURT RAJASTHAN ] - the welding electrodes used for repair and maintenance of plants and machinery are eligible for Cenvat credit - M.S. Plates used for repair and maintenance of plants and machinery are eligible for Cenvat credit – order set aside - Decided in favour of Assessee. - Appeal No. 1410/2011-EX[SM] - FINAL ORDER NO. 57053/2013 - Dated:- 12-7-2013 - Ms. Ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adjudicated by the Assistant Commissioner vide order-in-original dated 28/6/10 by which the Cenvat credit demand as raised in the show cause notice was confirmed alongwith interest and penalty of equal amount was imposed on the appellant under Rule 15 of the Cenvat Credit Rules, 2004. On appeal to Commissioner (Appeals), the Assistant Commissioner s order was upheld except for reduction of penalty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Hindustan Zinc Limited reported in 2007 (214) E.L.T. 510 (Raj.) has held that M.S. Plates used for repair and maintenance of plants and machinery are eligible for Cenvat credit, that in view of settled legal position on this issue, the impugned order is not correct, and hence, the same be set aside and appeal be allowed, she has also referred to the Boards circular No. 964/07/2012-EX dated 02.04 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Eastern Ltd. Vs. CCE, Raipur (supra). As regards, the M.S. Plates, Shapes, Sections, Channels, Plates, HR Plates used in the factory of the appellant, as per the show cause notice, these items have been used for repair and maintenance of the existing plants and machinery. The show cause notice does not allege that these items had been used for fabrication of supporting structures of machinery. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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