TMI Blog2023 (8) TMI 703X X X X Extracts X X X X X X X X Extracts X X X X ..... DABAD ] wherein, considering various judgments on similar issue held that On every item, this Tribunal has considered the admissibility of the cenvat credit and in various judgements, it was held that the credit is admissible on the goods in question. Thus, the appellant are entitled for the Cenvat credit on the said goods - appeal allowed. - MR. RAMESH NAIR, MEMBER (JUDICIAL) AND MR. C.L. MAHAR, MEMBER (TECHNICAL) Shri Ramnath Prabhu Ms. Dimple Gohil Advocates for the Appellant Shri Kalpesh P Shah, Asst. Commissioner (AR) for the Respondent ORDER The present appeal is directed against Order-in-Original No. 33-34/Commissioner/2013 dated. 12.03.2013 passed by the Commissioner, Central Excise, Ahmedabad I. 2. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Diesel; Furnace Oil; Pet Coke; Superior Kerosene; LPG; etc. Welding Electrodes , Filler Wires and Wire Fillers were used for repair and maintenance of the plant and machinery. Repair and maintenance activities are essential for smooth manufacturing operations without which manufacturing activity is not commercially feasible. 4. He also submits that Welding machine is classifiable under heading 84.68 of Central Excise Tariff and covered by Rule 2(a)(A)(i) and since welding electrodes are part of the welding machine, the same would be covered by Rule 2 (a)(iii) of Cenvat Credit Rules, 2004 . He placed reliance on the following judgments. (i) Nayara Energy Limited vs. CCE ST, Rajkot -2021-(8)TMI 644 CESTAT Ahmedabad. (ii) Nayara En ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d vs. CCE ST, Rajkot -2020-TIOL-727-CESTAT-AHM. (iii) Pr. Commr. of Cus. C.Ex., Raipur vs. Steel Authority of India Ltd. -2020(38)GSTL 171 (Chhattisgarh) (iv) Tata Steel Limited vs. CCE, Jamshedpur 2016(335)ELT303 (Tri. Kolkata) (v) Aditya Cement vs. UOI (HC) Rajasthan 2008 (221)ELT 362 (vi) Jayswal Neco Limited vs. CCE, Raipur -2015(319)ELT 247 (SC) (vii) Essar Oil Limited vs. CCE ST, Rajkot Order No. A/14000/2017 dated. 20.12.2017-SMC (viii) Vikram Cement vs. CCE, Indore 2006 (194)ELT 3 (SC) 6. As regard the availment of Cenvat Credit on M.S. Gratings he submits that M.S. Gratings are used as an essential accessory for supporting and holding and for approaching or reaching out plant/processing units of r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dered the submission made by both the sides and perused the records. We find that all the goods have been used in or in relation to manufacture of the final product directly or indirectly. MS Gratings were used as an essential accessory for supporting and holding and for approaching or reaching out plants/ processing units of refinery in which raw material is processed for manufacture of petroleum products. Looking to the nature of the industry, it is a technological necessity without which the processing unit cannot perform. As regard welding material it is used for repairs and maintenance of the plants and the repair and maintenance activities are essential for smooth manufacturing operations without which manufacturing activity is not fe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 09 (235) ELT 636 (Tri. LB) 2. Welding Electrodes Nayara Energy Ltd. Vs CCE ST Rajkot 2020-TIOL-727-CESTAT-AHM CCE vs Steel Authority of India Ltd. 2020 (38) GSTL 171 (Chhattisgarh) Commr. Vs Singhal Enterprises 2018 (359) ELT 313 (Chhattisgarh) ACC Ltd. 2018 (361) ELT 343 (Bom.) Ambuja Cements Eastern Ltd. 2010 (2560 ELT 690 (Chhattisgarh) Hindustan Zinc Ltd. 2008 (228) ELT 517 (Raj.) Essar Oil Ltd. Order No. A/14000/2017 dated 20.12.2017 (SMC) Vikram Cement 2005 (187) ELT 145 (SC) Commr. Vs Alfred Hubert (I) Ltd. 2010 (257) ELT 29 (Kar.) 6. In view of the above, it can be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or laying rail line is admissible. As regard material namely M.S. Gratings/ G.I. Coated Gratings. We find that the same is used as accessory for supporting and holding for approaching how to plant/ processing units of refinery. The platforms for approaching or reaching out the plant is part and parcel of the entire plant and machinery particularly in large scale manufacturing unit without which the operation of plant is not possible. Therefore, the M.S. Gratings used as accessory in such structure is used in relation to the manufacture of final product. The construction chemical was used for the maintenance of cooling towers, pumps, compressors and machine base plates etc. is used for maintenance and operation of the plant, therefore, the s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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