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2015 (9) TMI 567 - CESTAT CHENNAI

2015 (9) TMI 567 - CESTAT CHENNAI - TMI - Cenvat Credit - use of oxygen and acetylene gases as input - appellant stated that oxygen and acetylene gases are used for repair and maintenance of machineries which are used in the manufacture of final product and hence are eligible inputs - Rule 2K of CENVAT Credit Rules, 2002. - Held that:- appellant-assessee is entitled to avail CENVAT credit on oxygen and acetylene gases which are being used in repair and maintenance of plant and machinery as input .....

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t of duty and are also availing CENVAT credit on inputs. The appellants have availed CENVAT credit for the period October 2006 to December 2008 on oxygen and acetylene gases as input credit and on welding electrodes as capital goods. The adjudicating authority has held that oxygen and acetylene gases do not form part of the manufacturing process in the conversion of raw material of sugarcane to finished goods sugar . They are not directly or indirectly used in the manufacture of sugar and thus c .....

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sed for repair and maintenance of machineries which are used in the manufacture of final product and hence are eligible inputs and are covered by Explanation II to Rule 2K of CENVAT Credit Rules, 2002. He has relied on the following decisions:- (a) L.H. Sugar Factory Ltd. Vs. CCE, Meerut - 2011 (272) ELT 275 (Tri. - Del.) (b) CCE, Bangalore Vs. Alfred Herbert (India) Ltd. - 2010 (257) ELT 29 (Kar.) (c) CCE, Coimbatore Vs. Madras Aluminium Company Ltd. - 2008 (226) ELT 342 (Mad.) He further submi .....

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generation of electricity or steam used in or in relation to manufacture of final products or for any other purpose, within the factory of production; (ii) all goods, except light diesel oil, high speed diesel oil, motor spirit, commonly known as petrol and motor vehicles, used for providing any output services. 3. The learned AR for Revenue submitted that regarding Rule 2K of CENVAT Credit Rules, 2004, the interpretation of the statute is used in or in relation to the manufacture of final produ .....

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eld that oxygen, acetylene gases and helium gases used for repair and maintenance of plant and machinery is not covered by the definition of inputs and hence credit is not available under Rule 2K of CENVAT Credit Rules, 2004. 4. After hearing both sides and on perusal of the records and the decisions cited, I find that the Hon ble Madras High Court in the case of CCE, Coimbatore Vs. Madras Aluminium Company Ltd. (supra) has held as under:- 6. In respect of oxygen gas, acetylene gas, electrodes, .....

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