TMI Blog2015 (10) TMI 2526X X X X Extracts X X X X X X X X Extracts X X X X ..... disputed and reverse entry was passed during the course of investigation. The other goods have been utilised in the repair and maintenance of capital goods which are further used in the production of the excisable finished products. In view of the fact that no final product can be manufactured without the repair and maintenance and upkeep of the 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.) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proposed under rule 15 (2) with interest. 3. The appellant contested the show cause notice contending that so far utilisation in 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 Boilerhouse, Cane carrier, Mill house, juice, waterpipe, tank, condenser, which are all capital goods. The SCN was adjudicated and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Excise, wherein following the ruling of the Honourable Chhattisgarh High Court, Karnataka High Court and this Tribunal held that the goods used for repair and maintenance of machinery are inputs eligible for Cenvat credit. The expression used in or in relation to in clause, the activity of repair and maintenance of plant and machinery without which manufacturing is not possib ..... X X X X Extracts X X X X X X X X Extracts X X X X
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