2014 (10) TMI 55

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..... covered by the definition of inputs nor the same are covered by the as 'capital goods', as the same have been used in the mines either for repairing of the mining machinery or for underground roof support purposes or as supporting structures of the conveyor systems, which are embedded to earth, would into be eligible for cenvat credit. On this basis, a show cause notice was issued on 1.2.2010 to the appellant for demand of the above mentioned cenvat credit along with interest and for imposition of penalty. The show cause notice was adjudicated by the Addl. Commissioner vide order-in-original dated 23.4.2011 by which he confirmed the above mentioned cenvat credit demand but did not impose any penalty on them. In course of proceedings befo .....

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..... neer certifying, that the M.S. Plates, angles, beams, etc. in respect of which cenvat credit has been taken, have been used for repair of mining machinery like chute, primary crusher, skip ore hoisting system etc. and also for repair of mills machinery like crusher, ball mills, floatation circuit, chutes, etc., that this certificate was not considered at all, that as is clear from the order-in-original passed by the Commissioner (Appeals), the cenvat credit has been denied merely on the assumption that the entire quantity has been used for construction activity, that this finding is factually incorrect and that in view of the above submissions, the impugned order is not correct. 4. Shri Pramod Kumar, ld. Departmental Representative defende .....

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..... 'ble Chattisgarh High Court in the case of Ambuja Cement Eastern Ltd. Vs. CCE, Raipur reported in 2010 (256) ELT 690 (Chattisgarh) and of Rajasthan High Court in the appellant's own case, the items used for repair and maintenance of the plant and machinery are eligible for cenvat credit. When the show cause notice itself accepts that certain quantity of steel items have been used for the repair of the mining machinery, the cenvat credit in respect of at-least that much quantity cannot be denied. Moreover, the appellant's claim backed by the certificate issued by their Chartered Engineer is that entire quantity of the iron and steel items have been used for the repair and maintenance purpose either of the machinery installed in the mines or .....

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