TMI Blog2018 (5) TMI 1507X X X X Extracts X X X X X X X X Extracts X X X X ..... intenance of Plant and Machinery in the factory is admissible to credit - appeal dismissed - decided against appellant-Revenue. - Appeal No E/10444/2018 - A/10570/2018 - Dated:- 21-3-2018 - Dr. D. M. Misra, Member (Judicial) For Appellant (s) Shri K. J. Kinariwala AR For Respondent (s): None Per: Dr. D. M. Misra None present for the Respondent. Heard the Cd. AR for the Rev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtificate dated 02.11.2017 observed that the inputs, namely, MS Angles, MS Channels, MS Beams etc., used for fabrication, Repairing and Replacement of plant and machinery, namely, Boiler, Bunker, Coal Feeder, Coal Handling Plant, Raw Mill, RMH etc. during the relevant period. This Tribunal consistently held that MS Angles, Channels, Beams etc., used in Repair and Maintenance of Plant and Machinery ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t in the case of Ambuja Cements Eastern Ltd. v. Commissioner of Central Excise (supra) and Hon'ble Karnataka High Court in the case of Commissioner of Central Excise v. Alfred Herbert (India) Ltd. (supra) wherein Hon'ble High Court have held that the inputs used for repair and maintenance of plant and machinery would be eligible for cenvat credit. The learned departmental representative ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in any process/activity which is so integrally connected to the ultimate manufacture of goods without that process or activity, even if theoretically possible, is commercially inexpedient. The scope of the expression used in the definition of 'input' in Rule 2(k) of the Cenvat Credit Rules, 2004 - used in or in relation to manufacture of final products, whether directly or indirectly and w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty would be eligible for Cenvat credit. For eligibility of an input for Cenvat credit what is relevant is whether the activity in which that input is used has nexus with the manufacture of final product and the nexus has to be determined on the basis of criteria as to whether that activity is commercially essential for manufacture of the final products. 6. In the result, the impugned order is ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
