TMI Blog2016 (10) TMI 106X X X X Extracts X X X X X X X X Extracts X X X X ..... d as capital goods by the appellant at the time of taking of credit and that the claim about use of inputs for maintenance is only a general claim. The Department also relied as ruling of this Tribunal that when the use of inputs cannot be substantiated in repair and maintenance of machines then the credit has to be denied. I find that the impugned goods do not satisfy the definition of Capital Goods in said Cenvat Credit Rules 2004 and merely by such mention in the books of account, they do not loose the substantive eligibility to be treated as inputs. Further, I find that the original authority has gone through the material requisition slips and found as to where the impugned goods are used for maintenance and repair of machinery. Therefo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... grieved by the said Order-in-Original dated 28.11.2013 Revenue preferred appeal before the Commissioner (Appeals). Ld. Commissioner (Appeals) has held that the appellant has made only general claim regarding use of MS Plate, Channels, Angles for repair and maintenance without specifying as to which items were used for repair and maintenance of which machine and also held that it is undisputed that the impugned goods were claimed to the capital goods and set-aside Order-in-Original through impugned Order-in-Appeal dated 22/4/2014. 3. The appellant challenged the Order-in-Appeal No. 27-CE/MRT-I/2014 dated 22.04.2014 before this Tribunal on the ground that the proof of the use of impugned goods were submitted to the Original Adjudicating Au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r maintenance is only a general claim. The ld. D.R. also relied as ruling of this Tribunal that when the use of inputs cannot be substantiated in repair and maintenance of machines then the credit has to be denied. I find that the impugned goods do not satisfy the definition of Capital Goods in said Cenvat Credit Rules 2004 and merely by such mention in the books of account, they do not loose the substantive eligibility to be treated as inputs. Further, I find that the original authority has gone through the material requisition slips and found as to where the impugned goods are used for maintenance and repair of machinery. Therefore, I do not find the two observations of ld. Commissioner (Appeals) to be sustainable. Therefore I set aside t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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