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M/s Swastik Ceracon Ltd Versus C.C.E. & S.T. -Ahmedabad

2017 (7) TMI 480 - CESTAT AHMEDABAD

CENVAT credit - capital goods - SS Sheets, Air Distributer S. S. Cold rolled coils etc., used in repairing of spray dryer machines - denial on the ground that these items do not fall under the definition of capital goods - Held that: - This issue has been considered by this Tribunal in Kissan Sahakari Chini Mills Ltd's case [2013 (7) TMI 2 - CESTAT NEW DELHI], where it was held that the activity of repair and maintenance of plant and machinery is an activity which has direct nexus with manufactu .....

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Central Excise, Customs-Ahmedabad-III. 2. Briefly stated the facts of the case are that the appellant had availed CENVAT credit on SS Sheets, Air Distributer S. S. Cold rolled coils etc., used in repairing of spray dryer machines. Alleging that these items do not fall under the definition of 'capital goods', SCN was issued to them on 14.03.2012 for recovery of credit of ₹ 3,13,174/- for the period from April 2007 to March 2011. On adjudication, the demand was confirmed with intere .....

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these items are eligible under Rule 2 (k) of CCR, 2004. In support, the Advocate referred to the judgements in the case of Kisan Sahkari Chini Mills Ltd. Vs. Commissioner of Central Excise, Lucknow 2013 (292) ELT 394 (Tri.-Del.), Commissioner of Central Excise, Customs & Service tax, Visakhapatanam-I Vs. Jindal Stainless Ltd. 2016 (343) ELT 527 (Tri.-Bang.) and UOI Vs. Hindustan Zinc Ltd. 2007 (214) ELT 510 (Raj.). 4. The Ld. AR for the Revenue reiterated the findings of the Ld Commissioner .....

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lysing the principle of law of this Tribunal observed as under:- 5. I have considered submissions from both the sides and perused the records. I find that the issue as to whether the goods used for repair and maintenance of plant and machinery are eligible for cenvat credit, stands decided in favour of the Appellant by Hon ble Rajasthan High Court in the case of Hindustan Zinc Ltd. (supra) wherein Hon ble High Court has held that MS/SS plates used in the workshop meant for repair and maintenance .....

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l representative has cited a contrary judgment of Hon ble High Court of Andhra Pradesh, in the case of Sree Rayalaseema Hi-Strength Hypo Ltd. v. Commissioner of Customs & Central Excise, Tirupati reported in 2012 (278) E.L.T. 167. Since three High Courts as mentioned above, have held that the inputs used for repair and maintenance of plant and machinery are eligible for cenvat credit, I am of the view that it is these judgments which have to be followed. 5.2 The Apex Court in the case of J.K .....

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