9911796707
TMI Blog2014 (3) TMI 911X X X X Extracts X X X X X X X X Extracts X X X X ..... point of dispute in this appeal is as to whether M.S. Plates, M.S. Angles & Joist, HR sheets etc. used in the factory by the appellant for repair and maintenance of the plants and machinery for replacement of worn out parts or for fabrication of structures and machinery used in production of sugar and molasses are eligible for Cenvat credit as inputs or capital goods. Initially this issue had bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se of Union of India v. Hindustan Zinc Ltd. reported in 2007 (214) E.L.T. 510 (Raj.). In course of de novo proceedings, the Commissioner (Appeals) vide order-in-original dated 23-1-2009 again disallowed the credit on these items observing that the same are not covered by the definition of capital goods and are used for fabrication of structures. Against this order of the Commissioner (Appeals), th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndia v. Hindustan Zinc Ltd. (supra), wherein it was held that M.S./S.S. Plates used in the workshop for repair and maintenance of plants and machinery which is used in the manufacture of final product are eligible for Cenvat credit, that same view has been taken in the case of CCE, Salem v. India Cements Ltd. reported in 2006 (199) E.L.T. 75 (Tri.-Chennai), and that in view of this, the impugned o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of supporting structure, the statement of Shri Rajiv Juneja of the appellant-company has been relied. However, on going through his statement, I find that Shri Rajiv Juneja in his statement nowhere stated that the Angles, Channels, Plates, Steel Wires etc. had been used for fabrication of supporting structures. There is no mention in this statement that the structures referred to are the supp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dgment of Hon'ble Rajasthan High Court in the case of Union of India v. Hindustan Zinc Ltd. (supra), is not applicable no reasons for the same have been given. In view of this, the impugned order disallowing the Cenvat credit in respect of H.R. Sheets, M.S. Plates etc. used for repair and maintenance or for fabrication of machines and parts thereof is not sustainable. The same is set aside. The ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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