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TMI Blog2013 (7) TMI 789X X X X Extracts X X X X X X X X Extracts X X X X ..... GH COURT RAJASTHAN ], appeal against which has been dismissed by the Apex Court, the steel items used for repair and maintenance of the plant and machinery would be eligible for Cenvat credit – Decided against the Revenue. - Appeal No. 744 of 2010 with CO No. 87 of 2010 (SM) - Final Order No. 56656/2013-SM(BR)(PB) - Dated:- 7-6-2013 - Shri Rakesh Kumar, J. For the Appellant: Shri V.P. Batra, Authorized Representative (DR) JUDGEMENT Per: Rakesh Kumar :- The respondent are manufacturers of sugar and molasses chargeable to Central Excise duty. During the period from July 2007 to September 2007, they took Cenvat credit of Rs. 3,16,462/- in respect of various steel items like MS Angles, Channels, Joists, Sheets, Coils, Plates ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice had been issued to them well in time. In view of this, so far as the respondent are concerned, this matter is being heard ex-parte. 3. Heard the Departmental Representative. Shri V.P. Batra, learned DR, assailed the impugned order by reiterating the grounds of appeal and pleaded that the steel items, in question, have been used only for fabrication and erection of supporting structures for the machinery and, hence, are not eligible for Cenvat credit, that the appellant have not produced any evidence in support of their claim regarding use of the steel items in fabrication of parts of machinery for use in the factory, that Tribunal in the case of Hindustan Zinc Ltd. vs. CCE, Jaipur -II reported in 2012 (286) E.L.T. 593 (Tri.-Del.) h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) in para 7 and 8 of the impugned order are reproduced below :- 7. The Deputy Commissioner, after considering the case laws referred by the appellant, has come to a finding that Cenvat credit was admissible on the said iron and steel items subject to production of evidence that these were used for the purposes integrally connected with the manufacture of the final products, which has not been done by the appellant. From the records available before me I find that the above findings of the authority are not correct, as the appellant had produced the details showing specific use of items in question before the authority on 19/08/2008 as is evident from the remark copy produced before AC/DC, CEX, Jabalpur on 19/08/2008. This disclosure do ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... final. Once this is accepted, the Commissioner (Appeals) s order would be correct, as in terms of definition of input as given in Rule 2 (k), the goods used for fabrication of capital goods for use in the factory are eligible for Cenvat credit. In terms of judgment of Hon ble Rajasthan High Court in the case of Union of India vs. Hindustan Zinc Ltd. reported in 2007 (214) E.L.T. 510 (Raj.), appeal against which has been dismissed by the Apex Court vide judgment reported in 2007 (214) E.L.T. A115, the steel items used for repair and maintenance of the plant and machinery would be eligible for Cenvat credit. Not only this, Hon ble Chhattisgarh High Court also in the case of Ambuja Cements Eastern Ltd. vs. Commissioner 2010 (256) E.L.T. 690 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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