9911796707
TMI Blog2015 (12) TMI 800X X X X Extracts X X X X X X X X Extracts X X X X ..... Advocate ORDER Per Ashok Jindal: Revenue is in appeal against the impugned order wherein both the lower authorities have allowed Cenvat Credit on MS plates, MS Angle, MS Channel, Steel, Aluminum sheets & bar & rods that were used by the respondent for repairs and maintenance of capital goods on the ground that Cenvat Credit on these items is not available as these items have been used by the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ely installation of Zero Mill, upgradation of Mill base frame, upgradation of Truck Trippler, Addition of pump in mill house, Modification of crane carrier, Additon of rotary screen, Installation of Turbine, Modification of Existing distribution panel, texmaco boiler steam distribution network, extension of gantry, interfacing / addition of semi kestner, addition of juice clarifier, addition of ju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation for 100 Ton pan, addition of Vacuum Filter, Widening of Cane Carrier, Replacement of Head End Shaft, shifting of stork mill carrier, raising height of sugar grader, sugar weighing & bagging machine, DG set with alternator and panel, shifting of stork mill, New truck trippler at stork mill installation of falling film evaporator, air compressor 300 MCU/HRS in respect of Gola Unit. This is a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bout the same facts and need to be interpreted in the right spirit. This is also observed that in the impugned SCNs there is no allegation about being used in the repair and maintenance of the existing plant and machinery. In view of the explanation the definition of input the admissibility of Cenvat is that the input should be used in the manufacture and capital goods. In the absence of any speci ..... X X X X Extracts X X X X X X X X Extracts X X X X
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