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TMI Blog2014 (5) TMI 213X X X X Extracts X X X X X X X X Extracts X X X X ..... y ash is one of the raw materials used for manufacture of cement, I am of the view that the services availed for fabrication, erection & installation & repair and maintenance and insurance in respect of fly ash plant at the premises of NTPC, have to be treated as the services availed for procurement of inputs. The Department’s case is based on the allegation that the appellant have manufactured fly ash, an exempted final product, which prima facie does not appear to be correct. In view of this, the requirement of pre-deposit of Cenvat credit demand, interest and penalty is waived for hearing of the appeal and recovery thereof is stayed till the disposal of the appeal - Stay granted. - E/1269/2011-SM(BR) - Stay Order No. 732/2011-SM(BR) - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ect of stay application. 3. Ms. Sukriti Das, Advocate, ld. Counsel for the appellant, pleaded that the plant for fly ash in the premises of M/s. NTPC had been set-up for extraction, storage and handling of fly ash, that the appellants are not the manufacturer of fly ash, which emerges in the course of generation of electricity by M/s. NTPC, that the services, in question, had been used for setting-up of the plant, its repair and maintenance and insurance, that these services had been used for procurement of inputs and hence the same are covered under the definition of input services , that just because the services were availed outside the factory premises, Cenvat credit cannot be denied and in this regard, she relies upon the judgment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tured the fly ash. Prima facie, the plant set-up by the appellant at the premises of M/s. NTPC appears to be for extraction handling of the fly ash. Since fly ash is one of the raw materials used for manufacture of cement, I am of the view that the services availed for fabrication, erection installation repair and maintenance and insurance in respect of fly ash plant at the premises of NTPC, have to be treated as the services availed for procurement of inputs. The Department s case is based on the allegation that the appellant have manufactured fly ash, an exempted final product, which prima facie does not appear to be correct. In view of this, the requirement of pre-deposit of Cenvat credit demand, interest and penalty is waived for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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