TMI Blog2017 (7) TMI 894X X X X Extracts X X X X X X X X Extracts X X X X ..... e for Cenvat credit - appeal allowed - decided in favor of appellant. - E/12707/2013 - A/A/11450/2017 - Dated:- 18-7-2017 - Dr. D. M. Misra, Member (Judicial) For the Appellant : Shri Shailesh Vyas, Advocate For the Respondent : Shri Shri S. N. Gohil, Authorised Representative ORDER Per: Dr. D. M. Misra This appeal is filed against OIA No. PJ/140/VDR-I/2013-14 dated 17.06.2013 passed by the Commissioner (Appeals) of Central Excise-Vadodara. 2. Briefly stated the facts of the case are that the appellant was issued with the SCN dated 03.01.2012 alleging wrong availment and utilization of CENVAT credit during the period 2008-2009 to 2009-2010 in respect of M.S. HR Coils, Aluminium Coils, Welding Rods etc., used ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 judgments of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Cenvat 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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