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TMI Blog2006 (2) TMI 5X X X X Extracts X X X X X X X X Extracts X X X X ..... ugar. The Asst. Commissioner had taken a view that these items are used for repairs and maintenance of Sugar Plant Machinery only. The Commissioner (A) after due consideration has passed the final order. The paras 4 5 are reproduced here below. 4. I have carefully gone through the case records and the submissions made at the time of personal hearing. With the introduction of Cenvat Credit Rules, the definition of 'capital goods' and 'input' has undergone a change. 'Capital goods' means all goods falling under Chapter 82, 84, 85, 90, 68.02 and 6801.10 of the first schedule to the Tariff Act, pollution control equipment, components, spares, accessories of the goods specified above, moulds and dies, refractory and refractory materials, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sugar plant and machinery, would qualify for availment of Cenvat Credit under the new Cenvat Credit Rules, 2001/2002. The Hon'ble Supreme Court of India has ruled in the case of CCE, Coimbatore Vs. Jawahar Mills Ltd., 2001-132-ELT-3 (S.C.) that for availing modvat credit, the goods need not be used in the manufacture of final product Only requirement is that they should be used in the factory of production. Following the ratio of the said decision, I hold that the appellants are entitled to avail cenvat credit in respect of goods used for repair and maintenance of the sugar plant and machinery. The receipt and utilization sheets, angles, channels, plates, paints and electrodes is not disputed by the department. Therefore, the benefit of cen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 29.9.2004, by which the Commissioner (A) has disallowed the cenvat/ modvat credit in respect of items used in mines and allowed cenvat/ modvat credit in respect of items/goods used in the factory for repair maintenance of machinery/equipments to the appellants. 3. The learned DR took us through the grounds of appeal and contended that all these materials are required to be considered as only for repairs and not for the use in or in relation to the manufacture of sugar. 4. The learned Counsel submits that the Commissioner has passed the Order in the light of the Apex Court judgment rendered in the case of CCE Coimbatore Vs. Jawahar MilIs Ltd. reported fled in 2001 (45) RLT 739 (SC) =2001(132) ELT 3 (SC) and four other judgments no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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