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TMI Blog2016 (7) TMI 490X X X X Extracts X X X X X X X X Extracts X X X X ..... ESTAT NEW DELHI) and Kisan Cooperative Sugar Factory Ltd (2013 (8) TMI 98 - CESTAT NEW DELHI ), hold that credit is admissible. Welding electrodes used for repair and maintenance of plant and machinery eligible for Cenvat Credit - Decided in favour of assessee - Appeal No. E/28134/2013 - - - Dated:- 14-3-2016 - Ms. Sulekha Beevi, C.S. Member ( Judicial ) Shri Lalit Mohan Chandana, Advocate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndna submitted that periodical repair of plant and machinery is essential for the wear and tear of machinery undergone in the manufacturing process. Welding electrodes are used for such repairs and without repair, the process of manufacturing is not commercially feasible. Repair and maintenance of machinery is indispensable to the process of manufacture of final products. The learned counsel relie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of all goods used in the factory is allowed except in so far as it is specifically denied. The expression no relationship whatsoever with the manufacture of a final product must be interpreted and applied strictly and not loosely. The expression does not include any goods used in or in relation to the manufacture of final products whether directly or indirectly and whether contained in the final p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enue is with respect to the definition of input as it existed prior to 01-04-2011. In the judgment relied by the appellant, the Tribunal has held the issue in favor of the assessee. The Tribunal in the case of Kisan cooperative Sugar Factory Ltd Vs CCE, Meerut(supra) observed therein that in Sree-Rayalaseema Hi-Strength case the Hon ble Court has not considered the point as to whether manufacturin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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