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TMI Blog2014 (3) TMI 156X X X X Extracts X X X X X X X X Extracts X X X X ..... y down any law. We further note that the identical dispute was decided in a recent decision of the Tribunal in the case of The Kanoria Sugar and General Manufacturing Company Ltd. [2013 (7) TMI 787 - CESTAT NEW DELHI] wherein all the rival decisions have been taken note and it stands observed that the goods used for repair & maintenance of plant and machinery are eligible for Cenvat Credit - Decided in favor of assessee. X X X X Extracts X X X X X X X X Extracts X X X X ..... s decisions, it was held that dismissal of SLP by the Hon'ble Supreme Court against the order of the Tribunal in the case of SAIL without going into the reasons does not lay down any law. We further note that the identical dispute was decided in a recent decision of the Tribunal in the case of The Kanoria Sugar and General Manufacturing Company Ltd. vide its final order No. 56645/2013 wherein all the rival decisions have been taken note and it stands observed as under:- 5. I have considered the submissions from both the sides and perused the records. There is no dispute that the welding electrodes in question, have been used for repair & maintenance of plant and machinery. It is also not disputed that regular repair & maintenance of plant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssible, be commercially in-expedient, goods intended for use in the process or activity, as specified in Rule 13 will qualify for special treatment. This is not to say that every category of goods used 'in connection with' manufacture or in relation to manufacture or which facilitates the conduct of manufacture will be included within Rule 13. Attention in this connection may be invited to a judgment of this Court in which it was held that vehicles used by a company (which mined ore and turned out copper in carrying an activities as a miner and as a manufacturer) fell within Rule 13, even if the vehicles were used merely for removing ore from to the mines to the factory, and finished goods from the factory to the place of storage. Spare par ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing machinery, leaking pipes, tubes and tanks. Therefore repair and maintenance of plant and machinery, though by itself not a manufacturing activity, has to be treated as an activity in relation to manufacture and inputs used in repair & maintenance would have to be treated as goods used in relation to manufacture. 7. Moreover I find that Hon'ble Chhattisgarh High Court in case of Ambuja Cement Eastern Ltd. (Supra) has held that welding electrodes used for repair and maintenance of plant and machinery eligible for Cenvat Credit. In this case Hon'ble Chhattisgarh High Court has also discussed the judgment of Tribunal in the case of M/s. Steel Authority of India Ltd. Vs. Commissioner of Central Excise, Ranchi reported in 2008(222) ELT-233 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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