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TMI Blog2014 (9) TMI 106X X X X Extracts X X X X X X X X Extracts X X X X ..... this appeal against the order of Commissioner (Appeals) whereby the Commissioner (Appeals) allowed the cenvat credit on MS plates, MS angles, channels, rounds, screws etc. used in the manufacture of chimney. 2. Heard both sides and perused the records. 3. Ld. AR on behalf of Revenue submits that adjudicating authority observed that iron and steel articles were used in the repair of chimney. It i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d for repairing of machinery, they are eligible for availing credit as held by the Hon'ble Rajasthan High Court in the case of Union of India Vs Hindustan Zinc Ltd. 2007 (214) ELT 510 (Raj.) and followed by the decision of Hon'ble Karnataka High Court in the case of CCE Bangalore Vs Alfred Herbert (India) Ltd. - 2010 (257) ELT 29 (Kara.). He relied upon the following decisions of the Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urnace to reduce the furnace pressure inside the melter and enhance the life of the furnace. Hence without the chimney the furnace cannot be operated and it is essential part of furnace. The furnace is classifiable under Sub-heading 8417.00 which is covered by the definition of capital goods under Rule 2 (b) of the Cenvat Credit Rules, 2002 and therefore entitled for Cenvat Credit." 5. The commis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cessary for running the plant and up-keeping of machinery directly involved in the manufacturing of products, are eligible to avail modvat credit. The contention of Ld. AR that these items used for repair of chimney has no substance. 4. In view of the discussion, I do not find any reason to interfere with the order of Commissioner (Appeals). Accordingly, appeal filed by Revenue is rejected. (Dic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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