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TMI Blog2022 (5) TMI 251X X X X Extracts X X X X X X X X Extracts X X X X ..... f plant and machinery therefore, the same is capital goods and the credit is admissible. He submits that in the appellant's own case, this Tribunal vide order Nos. A/12081/2017 (in Appeal No. E/10208/2016) and A/12095/2017 (in Appeal No. E/10732/2016) considered and decided the issue. 3. Shri Dinesh M. Prithiani, learned Assistant Commissioner (AR) appearing on behalf of the appellant reiterates the findings of the impugned order. He submits that this is a second round of appeal. In the first round, this Tribunal has directed to verify the document/ Chartered Engineer certificate as regards the use of goods and the appellant has not produced the Chartered Engineer certificate therefore, the credit is rightly denied by the original adjudica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... epair and maintenance of the capital goods, as per the definition of 'input' as prescribed under Rule 2(k) of CCR, 2004. This issue has been considered in the judgments of the cases of Kisan Sahkari Chini Mills Ltd. Vs. Commissioner of Central Excise, Lucknow 2013 (292) ELT 394 (Tri.-Del.), Commissioner of Central Excise, Customs & Service tax, Visakhapatanam-1 vs. Jindal Stainless Ltd. 2016 (343) ELT 527 (Tri-Bang.) and Sarjoo Sahkari Chini Mills Ltd. Vs. Commissioner of Central Excise, Lucknow 2009 (248) ELT 559 (Tri. Del) This Tribunal in Kissan Sahakari Chini Mills Ltd's case (supra) after analysing the principle of law observed as follows: "5. I have considered submissions from both the sides and perused the records. I fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n in the manufacture of goods in Section 8(3)(C) of the Central Sales Tax Act, 1956 has in para 9 of the judgment 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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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