TMI Blog2014 (3) TMI 911X X X X Extracts X X X X X X X X Extracts X X X X ..... ‘input’ and would be eligible for Cenvat credit. When these items are used for repair and maintenance of plant and machinery, the Cenvat credit would be admissible in respect of these, in view of judgment of Hon’ble Rajasthan High Court in the case of Union of India v. Hindustan Zinc Ltd. (2006 (5) TMI 44 - HIGH COURT RAJASTHAN), and of the Tribunal in the case of CCE, Salem v. India Cements Ltd. (2005 (11) TMI 348 - CESTAT, CHENNAI) wherein it has been held that M.S./S.S. Plates used for repair and maintenance of the machinery, which is used for manufacture of final product would be eligible for Cenvat credit. - Decided in favour of assessee. - E/1011/2009(SM)(BR) - 536/2011-SM(BR)(PB) - Dated:- 4-8-2011 - Shri Rakesh Kumar, J. Shr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... disallowed the credit on these items observing that the same are not covered by the definition of capital goods and are used for fabrication of structures. Against this order of the Commissioner (Appeals), the present appeal has been filed. 2. Heard both the sides. 2.1 Shri O.P. Bathla, Consultant, the learned Counsel for the appellant, pleaded that the items, in question, are used either for repair and maintenance of the plants and machinery and for fabrication of machinery parts or fabrication of structures which are used with the machines, that none of these items are used for foundation or any supporting structure, that the statement dated 25-2-2004 of Shri Rajiv Juneja, Accountant of the appellant firm has been misconstrued by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ja of the appellant-company has been relied. However, on going through his statement, I find that Shri Rajiv Juneja in his statement nowhere stated that the Angles, Channels, Plates, Steel Wires etc. had been used for fabrication of supporting structures. There is no mention in this statement that the structures referred to are the supporting structures for the machinery. When these items are used for fabrication of various machinery or their parts, the same would be covered by the definition of input and would be eligible for Cenvat credit. When these items are used for repair and maintenance of plant and machinery, the Cenvat credit would be admissible in respect of these, in view of judgment of Hon ble Rajasthan High Court in the case ..... X X X X Extracts X X X X X X X X Extracts X X X X
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