TMI Blog2018 (3) TMI 601X X X X Extracts X X X X X X X X Extracts X X X X ..... roduction of dutiable finished goods is not possible when repair and maintenance of plant and machinery, capital goods. For their repairs is also synomious to the world re-manufacture - credit allowed - appeal allowed - decided in favor of appellant. - Excise Appeals No.51323-51324 of 2017 (SM) - A/58783-58784/2017-SM[BR] - Dated:- 1-12-2017 - Mr. Anil Choudhary, Member (Judicial) S/Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nfirmed with interest and equal amount of penalty of even date. 2. Being aggrieved, the appellant preferred appeals before learned Commissioner (Appeals) who was pleased to confirmed the disallowance of Cenvat credit for both the period, but, however, were pleased to reduce the penalty of ₹ 4,84,696/- for the period July 2010 to January 2011 to ₹ 50,000/-. 3. Being aggrieved the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (S.C.). Also in another preceding appeal by the same appellant being appeal No. E/2174 of 2012 SM final order No. 54648/2016 dated 24 th October 2016 also under similar facts and circumstances, this Tribunal was pleased to hold that Cenvat credit is allowable. 4. The learned Counsel for the appellant further states that the facts are not disputed with the items, in question, have been use ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 67 (A.P.). 6. Having considered the rival contentions, I find that it is provided in the definition of input in Rule 2 (k) of Cenvat Credit Rules, 2004, inputs means all goods used in or in relation to manufacture of final products whether directly or indirectly and whether contained in the final product or not and includes lubricating oils, accessories and the final products etc. cleared ..... X X X X Extracts X X X X X X X X Extracts X X X X
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