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TMI Blog2013 (5) TMI 264X X X X Extracts X X X X X X X X Extracts X X X X ..... out of the same order-in-appeal is as to whether the welding electrodes and H.R. Plates used for repair and maintenance of the plant and machinery are eligible for cenvat credit or not. The Commissioner (Appeals) while holding that welding electrodes are not eligible for cenvat credit, allowed the cenvat credit on in respect of H.R. Plates used for repair and maintenance. Against the part of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is not correct. She also emphasised that the judgment of the Tribunal in the case of SAIL stands affirmed by the Apex Court inasmuch as SLP filed by SAIL against the same was dismissed. Relying upon the same judgment she pleaded that cenvat credit in respect of welding electrodes used for repair and maintenance of plant and machinery has been correctly denied. 4. Ms. Rashi, Advocate, the ld. Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ial to use and that without regular repair and maintenance of the plant and machinery essential for smooth operations are not possible and therefore the inputs used for repair and maintenance have to be treated as the inputs used in or in relation to manufacture and would be eligible for cenvat credit 5. I have considered the submissions from both the sides and perused the record. Though, Hon'ble ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s not relevant, as for permitting cenvat credit in respect of an input what is relevant is as to whether the use of the item has nexus with manufacture and the question of nexus has to be determined on the basis as to whether without use of that item, manufacture, though theoretically possible, is commercially feasible. Hon'ble Calcutta High Court in the case of Singh Alloys & Steel Ltd. vs. Asstt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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