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TMI Blog2013 (11) TMI 1036X X X X Extracts X X X X X X X X Extracts X X X X ..... electrodes used for repair and maintenance of the plant and machinery and asbestos, jointing sheets, plates, Mill Plates, SS Plates, Shapes and Section, HR Coils etc., which according to the appellant, has been used for repair and maintenance of the plant and machinery. The total Cenvat credit availed on these items is Rs. 12,07,119/-. The department being of the view that these items are not eligible for Cenvat credit either as inputs or as capital goods, issued a show cause notice dated 17/3/05 seeking recovery of the above-mentioned Cenvat credit alongwith interest and imposition of penalty. The show cause notice was adjudicated by the Additional Commissioner vide order-in-original dated 29/11/05 by which the above-mentioned Cenvat cred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n dismissed by the Apex Court vide judgment reported in 2007 (214) E.L.T. A115 (S.C.), that Hon'ble Rajasthan High Court in the case of Hindustan Zinc Ltd. vs. Union of India reported in 2008 (228) E.L.T. 517 (Raj.) has held that welding electrodes used for repair and maintenance of the plant and machinery are eligible for Cenvat credit, that same view has been taken by Hon'ble Chhattisgarh High Court in the case of Ambuja Cements Eastern Ltd. vs. CCE, Raipur reported in 2010 (256) E.L.T. 690 (Chhattisgarh), and Hon'ble Karnataka High Court in the case of CCE, Bangalore -I vs. Alfred Herbert (India) Ltd. reported in 2010 (257) E.L.T. 29 (Kar.), and that in view of this, the impugned order upholding the Cenvat credit demand alongwith interes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dered the submissions from both the sides and perused the records. 6. While the show cause notice seeks to deny the Cenvat credit in respect of the welding electrodes, asbestos jointing sheets, plates, Mill Plates, SS Plates, Shapes and Section, HR Coils etc., on the ground that these items are neither inputs nor capital goods, the Additional Commissioner has made an observation that these items have, admittedly, been used for repair and maintenance of the plant and machinery and on this basis only, after discussing various judgments of the Tribunal, he has held that the items used for repair and maintenance of the plant and machinery are neither capital goods eligible for capital goods Cenvat credit nor the same are inputs used in the man ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t and machinery. 7. I, therefore, hold that all the items in dispute have been used for repair and maintenance of the plant and machinery. Once this is the factual position, the Cenvat credit in respect of these items would be admissible in view of the judgments of Hon'ble Rajasthan High Court in the case of Hindustan Zinc Ltd. vs. UOI reported in 2008 (228) E.L.T. 517 (Raj.) and in the case of UOI vs. Hindustan Zinc Ltd. reported in 2007 (214) E.L.T. 510 (Raj.), the judgment of Hon'ble Chhattisgarh High Court in the case of Ambuja Cements Eastern Ltd. vs. CCE, Raipur reported in 2010 (256) E.L.T. 690 (Chhattisgarh) and judgment of Hon'ble Karnataka High Court in the case of CCE, Bangalore -I vs. Alfred Herbert (India) Ltd. reported in 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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