TMI Blog2022 (5) TMI 251X X X X Extracts X X X X X X X X Extracts X X X X ..... the show cause notice. In this statement also it is observed that all the steel material was used in the plant and machinery. Though the appellant has not provided Chartered Engineer certificate which was not practicable as the use was taken place almost 7-8 years ago. Therefore, this can be accepted on the fact of use of goods from these documents. TMT Bar - HELD THAT:- It was used in the plant and machinery or platform made for the plant. Therefore, it is admissible for Cenvat credit. The similar issue has been considered in the appellant s own case in M/S BODAL CHEMICALS LTD. VERSUS C.C.E. AHMEDABAD-I [ 2017 (9) TMI 147 - CESTAT AHMEDABAD] where it was held that these Items were used in the factory for repair and maintenance of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority and the appellate authority. 4. I have carefully considered the submissions made by both the sides and perused the record. The limited issue is to decide the Cenvat credit on the basis of the use of said goods and the nature of the said goods as per Tribunal directions. I find that the appellant have not produced Chartered Engineer certificate however, they submitted the documents related to accounting of the goods and as per the Chartered Accountant certificate, the goods on which the credit is availed, have been accounted for and used for repair of plant and machinery. It is also observed that in the show cause notice, the use of the goods has been mentioned in the statement enclosed with the show cause notice. In this statem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd that the issue as to whether the goods used for repair and maintenance of plant and machinery are eligible for cenvat credit, stands decided in favour of the Appellant by Hon'ble Rajasthan High Court in the case of Hindustan Zinc Ltd. (supra) wherein Hon'ble High Court has held. that MS/SS plates used in the workshop meant for repair and maintenance of the plant and machinery's would be liable for Cenvat credit and also by the judgments of Hon'ble Chhattisgarh High Court 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of final product, whether directly or indirectly in the definition of input in Rule 2(2) would cover all the goods whose use is commercially expedient in manufacture of final products. 5.3 Repair and maintenance of plant and machinery is an activity without which smooth manufacturing is not possible. Commercially, manufacturing activity is not possible with malfunctioning machines, and leaking tanks, pipes and tubes. Therefore the activity of repair and maintenance of plant machinery is an activity which has direct nexus with manufacture of final products and the goods used in this activity 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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