TMI Blog2022 (9) TMI 62X X X X Extracts X X X X X X X X Extracts X X X X ..... e factory of manufacturer, Cenvat credit is admissible on both as inputs. This issue is no longer resintegra and the jurisdictional High Court of Andhra Pradesh has, in the case of SREE RAYALASEEMA HI-STRENGTH HYPO LTD. VERSUS COMMR. OF CUS. C. EX., TIRUPATI [ 2012 (11) TMI 255 - ANDHRA PRADESH HIGH COURT] held that the goods in used their repair and maintenance qualify as inputs under Rule 2 (k) of CCR. The appellant is entitled to Cenvat credit as inputs on the HR Coils/Sheets and welding electrodes used in repair and maintenance of the capital goods. The impugned order cannot, therefore, be sustained. Appeal allowed - decided in favor of appellant. - EXCISE APPEAL NO. 31319 OF 2018 (SM) - FINAL ORDER NO. 30077/2022 - Dated: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, qualify as inputs under Rule 2 (k) of Cenvat Credit Rules, 2004 [ CCR ]. It was proposed to deny the above said Cenvat credit and recover the same under Rule 14 of CCR and readwith Section 11A (1) of Central Excise Act alongwith interest under Section 11AA. It was further proposed to impose a penalty under Rule 15 (1) of CCR readwith Section 11AC. After following due process, the learned Assistant Commissioner has denied the Cenvat credit on both HR Coils and welding electrodes and ordered the recovery under Rule 14 of CCR readwith Section 11A and interest under Section 11AA. He also imposed penalty of Rs. 5,000/- upon the appellant under Rule 15 (1) of CCR readwith Section 11AC. On appeal, the learned Commissioner (Appeals) has upheld t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l goods is upto ten thousand rupees per piece;] (D) motor vehicles; (E) any goods, such as food items, goods used in a guesthouse, residential colony, club or a recreation facility and clinical establishment, when such goods are used primarily for personal use or consumption of any employee; and (F) any goods which have no relationship whatsoever with the manufacture of a final product . 6. As may be seen all goods used in the factory by the manufacturer all final products qualify as inputs under CCR. Therefore, Cenvat credit is admissible on such goods. There is no dispute that the welding electrodes were used for maintenance of the plant and the HR Coils/Sheets were used in making lining around the furnaces in the plant. Evi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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