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TMI Blog2013 (12) TMI 1502X X X X Extracts X X X X X X X X Extracts X X X X ..... r Singh, Jt. CDR, for the Respondent. ORDER The dispute in this case is about eligibility for Cenvat credit in respect of steam jointing sheets, champion CAF, style asbestos rope, HR/SS plate, SS drain traps, SS hose assy, swivel flange, SS flexible hose, SS sleeve holding, MS box with cover plate, garment stand, SS rack, glass material/spherical vessel and MS sheets for Cenvat credit. The total ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r have been used for construction of tanks which are covered by the definition of capital goods or have been used for repair of capital goods and that in view of this, the impugned order should be set aside and the matter must be remanded to the original adjudicating authority for de novo decision, after considering the appellant's contention regarding use of disputed items. In this regard he cite ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y items is used for repair and maintenance of the plant and machinery, the same would be eligible for Cenvat credit in view of the judgment of the Hon'ble Chhattisgarh High Court in the case of Ambuja Cement Eastern v. CCE, Raipur [2010 (256) E.L.T. 690 (Chhattisgarh)] and Hon'ble Karnataka High Court in the case of CCE, Bangalore v. Alfred Herbert (India) Ltd. [2010 (257) E.L.T. 29 (Kar.)]. Simil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct of various items has been disallowed only on the ground that the same do not fall in the chapter headings mentioned in the definition of capital goods. In view of this the impugned order is set aside and the matter is remanded to the original adjudicating authority for de novo adjudication, keeping in view the observations in this order.
(Dictated & pronounced in open Court) X X X X Extracts X X X X X X X X Extracts X X X X
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