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M/s Orient Cement Ltd., Adilabad district Versus The Commissioner C.C. E&ST, Hyderabad-I

2016 (4) TMI 1154 - CESTAT HYDERABAD

Cenvat credit - availed on MS Angles, MS Plates, MS channels, MS Beams, HR sheets/coils etc. - MS items used for repair and maintenance of plant and machinery - also used for re-conditioning of worn out equipment and erection /fabrication of new equipment and connected ducting within the factory of production - Held that:- by following the dictum of judgments of Hon’ble High Court in the case of CCE & Cus. Visakhapatnam Vs Rashtriya Ispat Nigam Ltd [2011 (4) TMI 1098 - ANDHRA PRADESH HIGH COURT] .....

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he Hon’ble Larger bench of Apex Court in Ramala Sahkari Chini Mills Ltd case [2016 (2) TMI 902 - SUPREME COURT] answered the reference observing that the word ‘ includes’ used in the definition does not have a restrictive meaning, the credit availed on MS items used for repair and maintenance of plant and machinery is admissible. - Decided in favour of appellant - Appeal No.E/20199/2014 - Dated:- 7-4-2016 - Ms. Sulekha Beevi, Member(Judicial) Ms Rukmani Menon, Advocate for the Appellant Shri Kal .....

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ory of inputs. A show cause notice was issued proposing to disallow the credit. After due process of law, the original authority disallowed the credit and confirmed demand of ₹ 7,69,356/- along with interest and imposed equal amount of penalty besides imposing penalty of ₹ 1,00,000/- under Rule 15 of Cenvat Credit Rules, 2004. 3. Being aggrieved, the appellants approached the Commissioner (Appeals). In appeal, the Commissioner (Appeals) upheld the Order-in-Original. Hence the present .....

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ng activity cannot be continued. During the manufacturing process, most of the capital goods/accessories/part/components gets worn out due to continuous operation. To avoid breakdown of machines and interruption in the manufacturing activity, the timely maintenance and repair of the machines is necessary. The worn out part are repaired and fabricated using the MS items. This repair and maintenance is essential and integrally connected to the manufacturing process. That therefore, the credit avai .....

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