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TMI Blog2002 (7) TMI 454X X X X Extracts X X X X X X X X Extracts X X X X ..... he availability of Modvat/Cenvat credit under Rule 57A/57AA of Central Excise Rules, 1944 on the inputs used for repairs, upkeep and maintenance of various machinery, machines, equipments and structurals etc. The appellants manufacture cement and cement clinkers falling under Chapter 25. The Commissioner of Central Excise, Raipur, vide his order dated 25-2-2002 has disallowed the Cenvat credit of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from initial stages of handling inputs and that the repairing of machinery can in no way be held as processes used in or in relation to the manufacture of final products. He has further referred to the decision of the Tribunal in the case of Samtel Color Limited v. CCE - 2001 (135) E.L.T. 288 (T) in which it is held that the repair does not amount to manufacture and hence the goods used in repairi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sequently, the Commissioner in his order has disallowed the Cenvat credit of Rs. 1,49,101/- availed by the appellants on welding electrodes and gases and has confirmed the demand of the same amount on them under Rule 57AH read with Section 11A of Central Excise Act, 1944. 3. The present appeal is against the impugned order of the Commissioner. I have heard Sh. Nand Kishore, Advocate for the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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