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2015 (10) TMI 2526 - CESTAT ALLAHABAD

2015 (10) TMI 2526 - CESTAT ALLAHABAD - 2016 (335) E.L.T. 99 (Tri. - All.) - Cenvat credit - welding electrodes, channels, hot strip mill plate, angles, MS plate, TMT bars, GCGSC sheet et cetera - improper cenvat credit taken - reversal of cenvat credit on some items like girder, hot strip mill plate, TMT, GCGSC sheet, which were used in civil work prior to issue of SCN - other items were used for repairing purpose of old plant and machinery and not used as capital goods nor as inputs for manufa .....

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capital goods, the inputs required for the upkeep and maintenance are eligible inputs for Cenvat credit. - Decided in favour of appellant with consequential relief - Ex. Appeal No.57553/13 - Final Order No. A/70005/2016-SM - Dated:- 26-10-2015 - MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) For the Petitioner : Shri Rajesh Chibber, Adv. For the Respondent : Shri Vikram Kaushik, A.C. (A.R.) ORDER PER MR. ANIL CHOUDHARY : The Appellant, M/s The Ganga Kishan Sahkari Chinni Mills Ltd., is in Appeal agains .....

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it taken on the aforementioned items for the period September 2008 to April 2009 is improper as the items do not fall in the definition of capital goods. Prior to issue of show-cause notice, the appellant on some of the items like girder, hot strip mill plate, TMT, GCGSC sheet, which were used in civil work, the credit was reversed amounting to ₹ 1,53,358/-. Further it appeared that on the other items as listed therein the same were used for repairing purpose of old plant and machinery and .....

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the civilwork is concerned, they have already reversed the credit. Further so far utilisation of the goods in question used in repair of machinery like Mill house, Mill coupling and pinion, juice, pipe & vapor pipe, pump, impeller, vacuum filter and condensor et cetera are eligible being utilised in the plant & machinery which are further required for manufacturing of the output or the end products, which are cleared on payment of duty. Further MS Channel, angle, plate were used in Boile .....

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ased to uphold the disallowance of Cenvat credit but at the same time was pleased to set aside the penalty imposed. The ld. Commissioner (Appeals) observed that the contention of the appellant that number of iron & steel items, welding electrodes have been used as inputs for the maintenance of capital goods within the factory, but the appellant have failed to substantiate that the goods in question have actually been used for the fabrication of some capital goods within the factory which in .....

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he general manager. In that chart they had mentioned the specific items of capital goods on the maintenance of which the inputs were utilized. A copy of the chart is also placed in the appeal book. The ld. Counsel further contend that the issue of utilisation of inputs for repairs and maintenance of capital goods is no longer res Integra and the same have been decided in favour of the assessee by another bench of this Tribunal in Kisan Sahkari Chini Mills Ltd versus Commissioner of Central Excis .....

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activity of repair and maintenance of plant and machinery have a direct nexus with the manufacture of finished products and as such the utilisation of goods in this activity would be eligible for Cenvat credit. For deciding eligibility of an input for Cenvat credit, what is relevant is whether the activity in which the input is used has nexus with the manufacture of final product and the nexus has to be determined on the criteria as to whether that activity, is essential for the manufacture of t .....

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