2017 (6) TMI 1279

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..... decision rendered turned entirely on facts and no question of law, much less a substantial one, arises for consideration in this appeal. All the more so, when the Tribunal, being the final fact finding authority, opined that repair and maintenance of storage tanks formed an integral part of the manufacturing process of the respondent company. Appeal dismissed - decided against appellant. - Cen .....

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..... rmed as inputs as per Rule 2(k) of Cenvat Credit Rules, 2004 even though there is a contrary Board s Circular on the same? (iii) Can Cenvat credit be availed on the inputs like HR Sheet Plates, HR Sheet and Plates which has no relation whatsoever with the manufacture of the final product? 2. The aforestated questions of law are sought to be raised in connection with the Order-in-Appeal d .....

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..... d by the respondent company in the repair and maintenance of storage tanks were eligible to claim input credit. The demand for recovery of the amount so claimed along with the attendant demands for interest and penalty were accordingly set aside. In appeal by the Revenue, the Tribunal found that in terms of the definition of input in Section 2(k) of the Cenvat Credit Rules, 2004, the use of steel .....

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