TMI Blog2018 (1) TMI 1439X X X X Extracts X X X X X X X X Extracts X X X X ..... ty 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. Appeal allowed - decided in favor of appellant. - Central Excise Appeal No. 12075 of 2017- - Final Order No. A/10017/2018 - Dated:- 4-1-2018 - Dr. D.M. Misra, Member (J) For the Appellant : Vikash Agarwal, C.A. For the Respondents : K.J. Kinariwala, A.R. ORDER Dr. D.M. Misra, Member (J) 1. Heard both sides. This is an appeal filed against order-in-appeal No. AHM-EXCUS-002-APP-059-17-18 dated 20.9.2017 passed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eals). 5. Heard both sides and perused the records. I find that the issue to be decided is whether HR Coils, Aluminium Coils, Welding Rods etc., undisputedly used for the repair and maintenance of various capital goods, in the factory premises of the appellant are eligible to CENVAT credit under the definition of input as prescribed under Rule 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:- 5.1 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 cenva ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dgment held that this expression would cover the goods used 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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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