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2016 (8) TMI 843 - CESTAT NEW DELHI

2016 (8) TMI 843 - CESTAT NEW DELHI - TMI - Cenvat credit - duty paid on various items like lining plates, HRCS lifters, coolers, etc. used in the Clinker and Hammer, etc. - used for replacement, repair and maintenance of their Clinker and other machines - Held that:- the issue is no more res integra and stands decided by various High Courts where 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 .....

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7-EX(DB) - FINAL ORDER NO. 52090/2016-EX(DB) - Dated:- 8-6-2016 - Ms. Archana Wadhwa, Member (Judicial) and Shri V.Padmanabhan, Member (Technical) Ms. Rinky Arora, Advocate for of the Applicants Shri Yogesh Agarwal, DR for the Respondent ORDER After hearing both the sides we find that the short issue involved in the present appeal is as to whether the appellant is entitled to avail Cenvat Credit on duty paid on various items like lining plates, HRCS lifters, coolers, etc. used in the Clinker and .....

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modulated items. We find that the said decisions of the Hon ble High Court of Andhra Pradesh was considered by the Tribunal in various decisions. In the case of Kisan Sahkari Chini Mills Ltd. Vs. CCE Lucknow-2013 (292) ELT 395 (Tri-Del), it was distinguished in as much as there were decisions of other High Courts i.e. Chhattisgarh, Karnataka as also the Rajasthan High Court. The Bench also took into consideration the fact that some of the decisions were upheld by Supreme Court. As such it was he .....

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