TMI Blog2015 (10) TMI 510X X X X Extracts X X X X X X X X Extracts X X X X ..... Mumbai-III (2003 (11) TMI 507 - CESTAT, MUMBAI) also held that lead ingots used for making corrosion resistant lining will be eligible for CENVAT credit. - In view of settled proposition of law CENVAT credit with respect to lead ingots used for protective coating/lining of the chemical reaction vessels will be eligible for CENVAT credit - Decided in favour of assessee. - Appeal No. E/10489/2013 - Order No. A/10996 / 2015 - Dated:- 13-7-2015 - Mr. H.K. Thakur, Hon ble Member (Technical),J. For the Appellant : Shri D.K. Trivedi, Advocate For the Respondent : Shri S. Shukla, Authorised Representative ORDER Per: H.K. Thakur This appeal has been filed by the appellant with respect to OIA No. SRP/205/DMN/2012-13 Dated 23 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... epair of capital goods and will not be eligible for CENVAT credit as held by the Larger Bench Judgement in the case of Triveni Engg. Industries Ltd. vs Commissioner 2005 (186) E.L.T. 158 (Tri. LB) and Andhra Pradesh High Court Judgement in the case of Sree Rayalaseema Hi-Strength Hypo Ltd. [2012 (278) E.L.T. 167 (AP)]. 4. Heard both sides and perused the case records. The issue involved in the present proceedings is whether CENVAT credit will be admissible with respect to lead ingots, used for internal lining of chemical reaction vessels. Definition of capital goods given under Rule 2 (a) (A) of Cenvat Credit Rules, 2004 read as follows:- (a) capital goods means:- (A) the following goods, namely:- (i) all goods falling under C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Channels, Plates etc. used for repair and maintenance of plant and machinery are eligible for Cenvat credit or not. On this issue, we find that Hon ble Rajasthan High Court in the case of Union of India v. Hindustan Zinc Ltd. (supra) has held that M.S./S.S. Plates used in the workshop for repair and maintenance of the machinery, which is used for the manufacture of final product are eligible for Cenvat credit. The Government s SLP against this judgment of Hon ble Rajas-than High Court has been dismissed by Hon ble Supreme Court vide judgment reported in 2007 (214) E.L.T. A115 (S.C.). Besides this, we find that Hon ble Chhattisgarh High Court in the case of Ambuja Cements Eastern Ltd. v. C.C.E., Raipur (supra) has held that welding electrod ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... attisgarh High Court in the case of Ambuja Cements Eastern Ltd. v. C.C.E., Raipur and of Hon ble Rajasthan High Court in the case of Union of India v. Hindustan Zinc Ltd. (supra), which is the Jurisdictional High Court for the present appeals, we are of the view that the items used for repair and maintenance of plant and machinery would be eligible for Cenvat credit and the Commissioner (Appeals) s order denying Cenvat credit in respect of the same is not sustainable. 4.1 In the above case CESTAT Delhi relied upon the case law of Union of India vs. Hindustan Zinc Ltd. [2007 (214) E.L.T. 510 (Raj.)] and Union of India vs. Hindustan Zinc Ltd. [2007 (214) E.L.T. A115 (S.C.)]. M.S. Plates, beam, angles, channels etc. are also not capable of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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