Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2017 (7) TMI 480

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 11844/2013 - A/11361/2017 - Dated:- 12-6-2017 - Dr. D. M. Misra, Member (Judicial) For the Appellant : Shri V. S. Zhala, Advocate For the Respondent : Shri Shri T. K. Sikdar, Authorised Representative ORDER Per: Dr. D. M. Misra This is in appeal filed against OIA No.80/2013(Ahd-III)/SKS/Commr.(A)/Ahd dated 19/04/2013 passed by Commissioner (Appeals) of 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 reco .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ed under Rule 2 (k) of CCR, 2004. This issue has been considered by this Tribunal in Kissan Sahakari Chini Mills Ltd's case (supra) after analysing 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 of the plant and machinery's would be liable for cenvat credit and also by the judgment .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... vat Credit Rules, 2004 - used in or in relation to manufacture of final products, whether directly or indirectly and whether contained the final products or not is much wider than the scope of the expression used in manufacture of and therefore the expression- used in or in relation to manufacture of final product', whether directly or indirectly in the definition of input in Rule 2(2) would cover all the goods whose use is commercially expedient in manufacture of final products. 5.3 Repair and maintenance of plant and machinery is an activity without which smooth manufacturing is not possible. Commercially, manufacturing activity is not possible with malfunctioning machines, and leaking tanks, pipes and tubes. Therefore the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates