2016 (8) TMI 843

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..... some of the decisions were upheld by Supreme Court where it was held that repairs and maintenance of plant and machinery is an activity without which smooth manufacturing is not possible. Commercially, manufacturing activity is not possible with malfunctioning machines, and leaking tanks, pipes and tubes. Therefore, the activity of repair and maintenance of plant and machinery is an activity whic .....

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..... ed by the appellant for replacement, repair and maintenance of their Clinker and other machines. 2. We find that the issue is no more res integra and stands decided by various High Courts. 3. However, Ld. DR has brought to our notice the decisions of the Hon ble High Court of Andhra Pradesh in the case of Sree Rayalaseema Hi-Strength Hypo Ltd. vs. CCE Tirupati-2012 (278) ELT 167 (AP) .....

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..... nes, and leaking tanks, pipes and tubes. Therefore, the activity of repair and maintenance of plant and machinery is an activity which has direct nexus with manufacture of final products and the goods used in this activity would be eligible for Cenvat Credit. For eligibility of an input for Cenvat Credit what is relevant is whether the activity in which that input is used has nexus with the manufa .....

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