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TMI Blog2013 (8) TMI 308X X X X Extracts X X X X X X X X Extracts X X X X ..... odes qualify for as capital goods/inputs under Rule 2(a) of the Cenvat Credit Rule – Held that:- Goods were used in repair and maintenance of the machinery in the factory – Further, relying on the judgment in the case of Ambuja Cements Eastern Ltd [2010 (4) TMI 429 - CHHAITISGARH HIGH COURT], Cenvat Credit is admissible if inputs are used in manufacture of parts and components of the capital goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tariff. During the course of internal audit of the records it was noticed by the Central Excise officers that during period from January, 2005 to December, 2005 the appellant has availed the Cenvat Credit/ Modvat Credit amounting to Rs. 58,617/- on M.S. Sheets and Rs. 44,324/- on electrodes and accordingly the Show Cause Notice was issued to the appellants on the ground that neither M.S.Sheets n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 (256) ELT 690 Chhattisgarh and in case of Union of India Vs Hindustan Zinc Ltd. reported in 2007 (214) ELT 510 (Raj.). These decisions squarely cover the facts of the present appeal. He therefore submits that Order in appeal is required to be the set aside. 4. Ld. DR appearing for the revenue reiterates findings to the lower authority and submits that the Commissioner (Appeal) has held that ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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