TMI Blog2014 (11) TMI 304X X X X Extracts X X X X X X X X Extracts X X X X ..... product whether directly or indirectly", whose scope is much wider than the scope of the expression "used in the manufacture". Therefore, in our view, any activity without which the manufacture of final product, though theoretically possible, is not commercially feasible, would have to be treated as having nexus with the manufacture of final product and the inputs used in such activity would be eligible for cenvat credit. impugned order is prima facie contrary to the provisions of the law and the appellant have a strong prima facie case in their favour and the requirement of pre-deposit under section 35F in these circumstances would cause undue hardship to the appellant. Therefore, the requirement of predeposit of cenvat credit demand, int ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Stay Order No.40498/2014 dt. 17.03.2014 passed in their own case on identical issue of earlier period wherein this Tribunal had considered and granted waiver of predeposit. 3. Ld. AR on behalf of Revenue submits that the impugned items are not parts and accessories of the goods as specified under Sl.No.(iii) of the definition under Rule 2(a) (A) of CENVAT Credit Rules, 2004 as the captive power plant is an immovable property and is non-excisable. He relies on Vandana Global case wherein the issue was agitated and credit was denied. He also prays that instant appeals should be linked with Appeal E/340/2012 for a decision by the Division Bench as the cited stay order was passed by the Division Bench. 4. Heard both sides and perused th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that smooth manufacturing operations are not possible with malfunctioning parts or components or with leaking pipes, tubes and tanks. Regular repair and maintenance is a must for commercially feasible manufacturing operations. The eligibility for cenvat credit of an input or input service used in an activity is not dependent upon whether that activity amounts to manufacture of the final product but whether the activity has nexus with manufacture of the final product in the said plant and without that activity the manufacture, though theoretically possible, is not commercially feasible. Therefore, any item used for repair and maintenance of the plant and machinery would have to be treated as used in or in relation to the manufacture of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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