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TMI Blog2014 (3) TMI 309X X X X Extracts X X X X X X X X Extracts X X X X ..... . Shri O.P. Bathla, Advocate, for the Respondent. ORDER The respondent are manufacturers of sugar chargeable to Central Excise duty. During the period from December, 2007 to August, 2008, they took Cenvat credit amounting to Rs. 1,54,944/- on PMP Plates, H.R. coils, Angles and JST Joists, all of which fall under Chapter 72 by treating the same as parts, accessories of the capital goods. The dep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lacement of pan shell, repair of sugar graders, etc. It is against this order of the Commissioner (Appeals), that this appeal has been filed by the Revenue. The respondent have filed a cross-objection in respect of this appeal. 2. Heard both sides. 3. In respect of the Revenue's appeal, the respondent filed cross-objection. 4. Shri Sanjay Jain, ld. DR assailed the impugned order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, etc., that Hon'ble Rajasthan High Court in the case of Union of India v. Hindustan Zinc Ltd. - 2007 (214) E.L.T. 510 (Raj.) has held that the steel items used for repair and maintenance of the plant and machinery are eligible for Cenvat credit as these items are essential for smooth running of the plant and machinery with efficiency and that this judgment of the Hon'ble Rajasthan High Court has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd machinery are eligible for Cenvat credit. Since repair and maintenance is essential for smooth running of the plant and machinery and without regular repairing and maintenance of the plant and machinery, smooth manufacturing operations are not possible, the items used for repair and maintenance of the plant and machinery have to be treated as the items used in or in relation to the manufacture ..... X X X X Extracts X X X X X X X X Extracts X X X X
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