2016 (6) TMI 712

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..... maintenance of plant and machines being capital goods, the same is eligible for Cenvat credit. As no production can take place without proper upkeep of the plant and machinary. Further plant and machines also includes the loading platforms and inspection platforms. As the impugned order is silent on the exact usage of the inputs in question I set aside the same to the extent inputs relating to the .....

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..... nt-assessee is in appeal against order in appeal dated 30/4/13, whereby the Cenvat credit availed of ₹ 87,211/- taken and utilised on H.R.Plates, shapes and sections, was confirmed along with equal amount of penalty. 2. The ld. Counsel for the appellant urges that the items being H.R.Plates, shapes and sections were utilized for repair and maintenance of the capital goods as due to consta .....

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..... at the issue needs proper examination and the impugned order be set aside for the redetermination in accordance with law. 3. The learned D.R. relies on the impugned order. 4. Having considered the rival contentions I find that capital goods or inputs utilised in maintenance of plant and machines being capital goods, the same is eligible for Cenvat credit. As no production can take place with .....

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