2017 (9) TMI 1623

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... various items used in repair and maintenance of plant are entitled for Cenvat credit - packing and joining and welding electrodes used by the appellant for repair and maintenance of plant and machinery. These are inputs to the capital goods - credit allowed - appeal allowed. - APPEAL No.E/3439/2005-EX[SM] - FINAL ORDER NO-70929/2017 - Dated:- 5-9-2017 - Honble Mr. Ashok Jindal, Member (Jud .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... electrodes used by the appellant for repair and maintenance of plant and machinery. 4. In these circumstances, I hold that these are inputs for capital goods. Therefore, appellant is entitled for availment of Cenvat credit. 5. Therefore, the impugned order does not deserve any merits and the same is set aside. In result, the appeal is allowed with consequential relief, if any. (Dictated .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X