TMI Blog2017 (4) TMI 429X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant Sh. P. Murthy, Deputy Commissioner (AR) for the Respondent ORDER [Order Per : Sulekha Beevi, C.S.] The issue involved in the above two appeals being similar were heard together and are disposed by this common order. 2. The appellants are engaged in manufacture of cement and clinker and are registered with the Central Excise Department. They are availing the facility of CENVAT credit of duty paid on inputs capital goods and service tax paid on input services. The appellants were issued periodical show cause notices from the period 4/2003 to 6/2012 alleging irregular availment of CENVAT credit on MS items used for fabrication of capital goods, repair and maintenance of capital goods. So also there was allegation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the appellants own case vide Final Order No.A/30070-30071/2017 dated 16.01.2017 has held that MS items used for fabrication of capital goods and for repair and maintenance is eligible for credit. So also in the very same order the Tribunal has considered the issue whether welding electrodes used for repair and maintenance is eligible for credit and held the issue in favor of the appellant. 4. Against this, the Ld. AR, Sh. P. Murthy reiterated the findings in the impugned order. 5. I have heard the submissions made before me. The allegation is that the appellants are not eligible for credit on MS items used in the factory. On behalf of the Ld. AR, it is submitted that appellant has not produced sufficient documents to establish that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... turing process of Cement/Clinker. 6. It is seen from the above that the appellant had explained that the MS items were used for repair and maintenance of plant and machinery. The Department has no case that they conducted an inspection in the premises of the factory after receiving this reply. There is no case for the Department, that appellant has diverted the MS items procured by them. The issue whether the credit is admissible on MS items used for repair and maintenance/welding electrodes used for repair and maintenance has been analyzed by the Tribunal in the Final Order A/30070-30071/2017 dated 16.01.2017. The Tribunal has relied upon the judgment of the Honorable the judgment of the Honorable jurisdictional High Court in the case ..... X X X X Extracts X X X X X X X X Extracts X X X X
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