TMI Blog2016 (8) TMI 490X X X X Extracts X X X X X X X X Extracts X X X X ..... at without these articles, manufacturing process is not complete. Along with the certificate he has also produced number of photographs of the various items of inputs and its use in the machinery which is used for manufacture of final products. The certificate of Chartered Engineer was not filed before the authorities below and has been filed before this Tribunal only. Further, it is found that this certificate is vital for determination of the dispute as to whether the goods fall in the definition of inputs or not. In view of this certificate and the case laws cited by the appellant, the impugned order is not sustainable in law and therefore I set aside the order and remand the case back to the adjudicating authority with a direction t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e definition of inputs and the credit availed by the assessee is irregular credit. The appellant controverted the allegation in the show-cause notice and submitted that these items are used for repair and maintenance of machinery which are used for manufacture of final product and the same is eligible for CENVAT credit. Some of the goods are used in the manufacturing activity also. The learned Assistant Commissioner vide his order dated 31.03.2013 confirmed the demand and also demanded interest in terms of Rule 14 but did not impose penalty under Section 11AC read with Rule 15(2) of CENVAT Credit Rules 2004. Aggrieved by the said order appellant filed an appeal before the Commissioner who vide common order-in-appeal dated 29.10.2013 rejecte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of inputs as contained under the provisions of Rule 2(k) of the CENVAT Credit Rules 2004. The learned A.R. took me through the definition of inputs as provided in Rule 2(k) of the CENVAT Credit Rules. Heard both the parties and perused the records. The only question to be decided in the present appeal is that the goods which are used in work shop meant for repair and maintenance of the machinery and also used for manufacture of the final product are entitled for CENVAT credit as inputs or not. As per the appellant, all these goods are necessary for running the machines which are used for manufacturing excisable final product and without these goods the machinery cannot function efficiently. It is pertinent to note that the learned adjudi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of inputs and its use in the machinery which is used for manufacture of final products. The learned counsel also annexed copies of the judgments passed by the Tribunal and the High Court wherein these items have been held as inputs and thus eligible for CENVAT credit. The certificate of Chartered Engineer was not filed before the authorities below and has been filed before this Tribunal only. Further, I find that this certificate is vital for determination of the dispute as to whether the goods fall in the definition of inputs or not. In view of this certificate and the case laws cited by the appellant, I am of the considered opinion that the impugned order is not sustainable in law and therefore I set aside the order and remand the case ba ..... X X X X Extracts X X X X X X X X Extracts X X X X
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