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TMI Blog2011 (7) TMI 622X X X X Extracts X X X X X X X X Extracts X X X X ..... e necessary for running of plant and up-keeping of the machinery directly involved in the manufacturing and products are held to be eligible to avail Modvat credit. See Hindustan Zinc Ltd (2008 (9) TMI 163 (HC)) - Decided in favor of assessee. - E/171 of 2009-SM(BR) - - - Dated:- 14-7-2011 - Mr. M. V. Ravindran, J. Appearance: Shri O.P. Bathla, Consultant for the Appellants Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt and machinery. I find from the adjudicating order, that the adjudicating authority in the order in original has recorded clear finding which is as under: The jurisdictional Superintendent of Central Excise was asked to verify the use of the subject goods on which Cenvat credit of Rs.87,446/- has been availed by the noticee. It was reported by the jurisdictional Range Officer that the MS plat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in [2007 (214) ELT 510] wherein their Lordships held as under: 3.?This Court concluded that goods once brought in factory for use in up-keep and maintenance of plant and machinery, which are directly used in manufacture of excisable articles, are the capital goods, and were certainly of subordinate necessity to such plant and machinery for the running of plant and is otherwise essential for i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o avail Modvat credit. 5.?In view of the aforesaid decision of this Court rendered in D.B. Civil Central Excise Appeal No. 5/2005 we are of the opinion that for the purpose of reaching of same conclusion no substantial question of law need be raised again. In view of law having been settled by the High Court of Rajasthan, the impugned order is liable to be set aside and I do so. The impugned o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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