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TMI Blog2016 (4) TMI 1154X X X X Extracts X X X X X X X X Extracts X X X X ..... Beevi, C.S. 1. The appellant is aggrieved by the disallowance of credit availed on MS items used for repair and maintenance. 2. The appellants are engaged in manufacture of cement and clinker and are availing Cenvat credit on inputs, capital goods and input services. During the period April, 2011 to August, 2011, they availed Cenvat credit of Rs. 7,69,356/- on MS Angles, MS Plates, MS channels, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t equipment and erection /fabrication of new equipment and connected ducting within the factory of production. The use is thus in relation to the manufacture of final product. Without use of the MS items for repair and maintenance, the manufacturing activity cannot be continued. During the manufacturing process, most of the capital goods/accessories/part/components gets worn out due to continuous ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not fall into the category of inputs as defined in the Cenvat Credit Rules, 2004. Further, that the activity of repair and maintenance is distinct and different from the activity of manufacturing and that therefore, the credit on MS items has been rightly disallowed. 6. I have heard the rival submissions. The issue is whether credit availed on MS Angles, MS Plates, MS Channels, HR sheets/coils et ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he word ' includes' used in the definition does not have a restrictive meaning. Following the dictum laid in these judgments I am of the view that credit availed on MS items used for repair and maintenance of plant and machinery is admissible.
8. In the result, the impugned order is set aside. The appeal is allowed with consequential reliefs, if any.
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