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TMI Blog2013 (10) TMI 174X X X X Extracts X X X X X X X X Extracts X X X X ..... pheld. The issue involved is admissibility of cenvat credit on items like SS Plates/ MS Plates/ HR Plates/ HR Coils/ Aluminium coils/ GI Earthing Strips etc. used in the repair and maintenance of capital goods. 2. Shri Hardik P. Shah (Chartered Accountant) appearing on behalf of the appellant argued that as per Para 21 of the order in original dated 28.6.2012, it is not disputed that the items involved in the present proceedings are used for the repair and maintenance of capital goods, which will be entitled to cenvat credit as per the law laid down by Larger Bench judgment in the case of Vandana Global vs. CCE, Raipur [2012-TIOL-624-CESTAT-DEL-LB] and Delhi Bench judgment in the case of Hindustan Zinc Limited vs. CCE Jaipur [2012 (286) EL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uation. 5. On the same issue, Delhi Bench of CESTAT in the case of Hindustan Zinc Limited vs. CCE Jaipur-II (supra) has held as follows in Para 5.1:- 5.1 The first point of dispute in these appeals is as to whether M.S. Angles, Channels, Plates etc. used for repair and maintenance of plant and machinery are eligible for Cenvat credit or not. On this issue, we find that Honble Rajasthan High Court in the case of Union of India v. Hindustan Zinc Ltd. (supra) has held that M.S./S.S. Plates used in the workshop for repair and maintenance of the machinery, which is used for the manufacture of final product are eligible for Cenvat credit. The Government's SLP against this judgment of Hon'ble Rajasthan High Court has been dismissed by Hon'ble ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orcement in the eyes of law, as held by Hon'ble Supreme Court in the case of Kunhyammed v. State of Kerala reported in 2001 (129) E.L.T. 11 (S.C.). In view of the judgment of Hon'ble Chhattisgarh High Court in the case of Ambuja Cements Eastern Ltd. v. CCE, Raipur and of Hon'ble Rajasthan High Court in the case of Union of India v. Hindustan Zinc Ltd. (supra), which is the Jurisdictional High Court for the present appeals, we are of the view that the items used for repair and maintenance of plant and machinery would be eligible for Cenvat credit and the Commissioner (Appeals)'s order denying Cenvat credit in respect of the same is not sustainable. 6. In the judgment of Hindustan Zinc Limited vs. CCE Jaipur-II, CESTAT has also considered th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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