TMI Blog2007 (11) TMI 649X X X X Extracts X X X X X X X X Extracts X X X X ..... nst the denial of Cenvat credit on M.S. plates, S.S. plates, H.R. S.S. / B.R. S.S./C.R.S.S. Plates / Flats /Shapes and sections and steel bars etc. and Asbestos and Graphite packing. 2. The learned Advocate on behalf of the appellant submits that the Commissioner (Appeals) observed that the M.S. Plates, S.S. Plates, etc. were used for repairing and maintenance of the machinery, which were used ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a 2007 (213) ELT 304 (T-D) 4. After hearing both the sides and on perusal of the records, I find that the Commissioner (Appeals) observed that S.S. Plates, M.S. Plates, etc. were used as raw materials of the capital goods. He further observed that these items were used for repairing damaged parts of the machineries as capital goods. The Hon ble Rajasthan High Court in the case of Hindustan Zinc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat these items are used as mechanical seals for not getting the heat, liquid, etc. The Tribunal in the case of KCP Sugar and Industries Ltd. (supra) held that Asbestos Graphite Packing used for preventing leakage in pipes connected with flanges to transfer cane juice from one station to another in processing plant in sugar mill are eligible for Cenvat credit. Therefore, I do not find any reason f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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