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TMI Blog2014 (8) TMI 570X X X X Extracts X X X X X X X X Extracts X X X X ..... as CENVAT credit - Following decision of Samruddhi Cement Ltd. Vs. C.C.E., Indore [2012 (9) TMI 885 - CESTAT NEW DELHI] - Decided in favour of assessee. - E/1513/2011-EX(SM) - Final Order No.50638 - Dated:- 7-2-2014 - Archana Wadhwa, J. For the Appellant : Shri Rajesh Chhibber, Adv. For the Respondent : Shri Yashpal Sharma, DR PER : Archana Wadhwa The short issue involved in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Hon'ble High Court of Andhra Pradesh and has come to the conclusion that the duty paid on the items used for repairs and maintenance would be available as CENVAT credit. For better appreciation, I reproduce the relevant paragraphs of the said decision:- 3. Shri Hemant Bajaj, Advocate, learned Counsel for the appellant submits that the issue in this case already stands decided in fav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... C, Tirupati -2012 (278) E.L.T. 167 (A.P.) has taken a contrary view, that Cenvat credit cannot be claimed under rule 2(k) on the duty paid on welding electrodes used for repairs. Therefore, same cannot be treated as input or capital goods. He, therefore, submits that there is no infirmity in the impugned order. 5. I have carefully considered the submissions and perused the records. Though ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acture of final product and would be covered by the expression - used in or in relation to manufacture of final product as no manufacturing activity is possible with malfunctioning machinery. In view of this, I am of the view that the impugned order is not sustainable. The same is set aside and the appeal is allowed. 3. In as much as the issue stands decided, I follow the above referred deci ..... X X X X Extracts X X X X X X X X Extracts X X X X
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