2013 (10) TMI 789

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..... – MS Plates, Sections, Shapes, Channels, Roller Chains etc. - Held that:- The items have been used for repair & maintenance of the machinery and not for fabrication of capital goods, that the items used for repair & maintenance of plant and machinery are eligible for Cenvat Credit as input - denying the Cenvat Credit in respect of these items on the ground that the same have not been used for fab .....

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..... int of dispute in this case is as to whether they would be eligible for Cenvat Credit in respect of MS Plates, Sections, Shapes, Channels and etc. used in repair and maintenance of plant and machinery during period from Sept.07 to March11. The Department was of the view that these items are neither inputs nor capital goods and hence are not eligible for Cenvat Credit. On this basis, a Show Cause .....

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..... leads that there is no dispute that the items in question MS Plates, Sections, Shapes, Channels, Roller Chains etc. have been used for repair maintenance of the plant and machinery and in this regard she draw attention to last para of the Commissioner (Appeals) order where in it is mentioned that these items have been used for repair maintenance of the machinery and not for fabrication of capi .....

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..... have not been used for fabrication of capital goods is not connect, that the appellant have strong prima facie case and hence the requirement of pre-deposit of Cenvat Credit demand, interest thereon and penalty may be waived for hearing of the appeal and recovery thereof may be stayed. 4. Sh. A.K. Jain, learned Joint CDR, opposed the stay application by reiterating the findings of the Commissio .....

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..... e-I Vs. Alfred Herbert (India) Ltd.(Supra). In view of this, the appellant have strong prima facie case in their favour and, hence, the requirement of pre-deposit of Cenvat Credit demand, interest thereon and penalty is waived for hearing of the appeal and recovery thereof is stayed till the disposal of the appeal. The stay application is allowed. [Order dictated in the open court] - - TaxTMI .....

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