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TMI Blog2016 (4) TMI 1154X X X X Extracts X X X X X X X X Extracts X X X X ..... nected ducting within the factory of production - Held that:- by following the dictum of judgments of Hon’ble High Court in the case of CCE & Cus. Visakhapatnam Vs Rashtriya Ispat Nigam Ltd [2011 (4) TMI 1098 - ANDHRA PRADESH HIGH COURT] held that credit on steel sheets and coal used in repair and maintenance of capital goods in the factory of manufacturer is admissible, the judgment of Hon'ble Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ukmani Menon, Advocate for the Appellant Shri Kalyan. R, AR for the Respondent JUDGEMENT Per: Sulekha Beevi, C.S. 1. The appellant is aggrieved by the disallowance of credit availed on MS items used for repair and maintenance. 2. The appellants are engaged in manufacture of cement and clinker and are availing Cenvat credit on inputs, capital goods and input services. During ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manufacturing capital goods and also for repair and maintenance of plant and machinery. They were used for re-conditioning of worn out equipment and erection /fabrication of new equipment and connected ducting within the factory of production. The use is thus in relation to the manufacture of final product. Without use of the MS items for repair and maintenance, the manufacturing activity cannot b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the learned AR Shri Kalyan .R, supported the findings in the impugned order. He submitted that MS Angles, MS channels, MS Beam etc. do not fall into the category of inputs as defined in the Cenvat Credit Rules, 2004. Further, that the activity of repair and maintenance is distinct and different from the activity of manufacturing and that therefore, the credit on MS items has been rightly disallowe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The Hon ble Larger bench of Apex Court in Ramala Sahkari Chini Mills Ltd case 2016-TIOL-20-SC-CXLB answered the reference observing that the word includes used in the definition does not have a restrictive meaning. Following the dictum laid in these judgments I am of the view that credit availed on MS items used for repair and maintenance of plant and machinery is admissible. 8. In the resu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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