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TMI Blog2014 (7) TMI 103X X X X Extracts X X X X X X X X Extracts X X X X ..... foundation, in the show cause notice it has been alleged that the items, in question, were used by the appellant for repair and maintenance of the existing plant and machinery or for modification of the existing plant and machinery. Thus, the allegation that the items, in question, were used in the foundation of capital goods or for fabricating supporting structures for capital goods was not there in the show cause notice itself and, hence, the same cannot be raised at the appellant stage. As regards, the question as to whether the steel plates used for repair and maintenance for plants and machinery are eligible for Cenvat credit or not there are judgments of two High Courts - Hon’ble Rajasthan High Court in the case of UOI v. Hindustan Zi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner (Appeals), the Additional Commissioner's order was upheld vide Order-in-Appeal dated 7-3-2011. Against this order of the Commissioner (Appeals), the present appeal stands filed. 2. Heard both the sides duly represented by Ms. Rashi, learned. Advocate and Shri A.K. Jain learned DR. 2.1 Learned counsel for the appellant, pleaded that as mentioned in the show cause notice itself, the items, in question, have been used for repair and maintenance of the plants and machinery or modification of the existing plant and machinery, that in the reply dated 7-3-2010 to the show cause notice, it has been confirmed by the appellant that these items had been used for repair and maintenance, that the issue of eligibility of these items for C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... records. 4. I find that while the Commissioner (Appeals) in the impugned Order-in-Appeal has observed that the items, in question - MS Plates, MS Sheets, etc. were used in the factory for construction of supporting structure for machinery and foundation, in the show cause notice it has been alleged that the items, in question, were used by the appellant for repair and maintenance of the existing plant and machinery or for modification of the existing plant and machinery. Thus, the allegation that the items, in question, were used in the foundation of capital goods or for fabricating supporting structures for capital goods was not there in the show cause notice itself and, hence, the same cannot be raised at the appellant stage. As reg ..... X X X X Extracts X X X X X X X X Extracts X X X X
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