TMI Blog2014 (3) TMI 309X X X X Extracts X X X X X X X X Extracts X X X X ..... ir of sugar graders, etc - Held that:- items, in question, have been used for repair and maintenance of the various parts of the sugar mill’s machinery viz. boiler ducting work, water weighting scale and centrifugal machine casing replacement, replacement of pan shell, repair of sugar graders and repair worn out platforms, etc. - items used for repair and maintenance of the plant and machinery are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se duty. During the period from December, 2007 to August, 2008, they took Cenvat credit amounting to Rs. 1,54,944/- on PMP Plates, H.R. coils, Angles and JST Joists, all of which fall under Chapter 72 by treating the same as parts, accessories of the capital goods. The department issued a show cause notice for denial of this credit and its recovery along with interest on the ground that these item ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as been filed by the Revenue. The respondent have filed a cross-objection in respect of this appeal. 2. Heard both sides. 3. In respect of the Revenue s appeal, the respondent filed cross-objection. 4. Shri Sanjay Jain, ld. DR assailed the impugned order and reiterating the grounds of appeal in the Revenue s appeal pleaded that items, in question, have been used only for repair and maintenan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e steel items used for repair and maintenance of the plant and machinery are eligible for Cenvat credit as these items are essential for smooth running of the plant and machinery with efficiency and that this judgment of the Hon ble Rajasthan High Court has been upheld by the Apex Court. He, therefore, pleaded that there is no infirmity in the impugned order. 6. I have considered the submissions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r repairing and maintenance of the plant and machinery, smooth manufacturing operations are not possible, the items used for repair and maintenance of the plant and machinery have to be treated as the items used in or in relation to the manufacture of the final products and would be eligible for Cenvat credit. In view of this, I do not find any merit in the Revenue s appeal. The same is dismissed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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