9911796707
TMI Blog2014 (11) TMI 304X X X X Extracts X X X X X X X X Extracts X X X X ..... 1. All these four stay applications are arising out of a common Order-inAppeal. Therefore, all these applications are taken up together for hearing and disposal. 2. The issue relates to denial of cenvat credit on parts and accessories used for repair and maintenance of the captive power plant installed in appellant's factory premises for manufacture of the final product viz. Cement. The adj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ver of predeposit. 3. Ld. AR on behalf of Revenue submits that the impugned items are not parts and accessories of the goods as specified under Sl.No.(iii) of the definition under Rule 2(a) (A) of CENVAT Credit Rules, 2004 as the captive power plant is an immovable property and is non-excisable. He relies on Vandana Global case wherein the issue was agitated and credit was denied. He also prays t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a process or activity is so integrally connected to the ultimate manufacture of goods so that without that process or activity, manufacture may, even if theoretically possible, be commercially inexpedient, the goods intended for use in such process or activity would be treated as used in the manufacture of goods. The expression used in Rule 2(k) of CCR, 2004 in the definition of "input" is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity is not dependent upon whether that activity amounts to manufacture of the final product but whether the activity has nexus with manufacture of the final product in the said plant and without that activity the manufacture, though theoretically possible, is not commercially feasible. Therefore, any item used for repair and maintenance of the plant and machinery would have to be treated as used i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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