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TMI Blog2016 (10) TMI 824X X X X Extracts X X X X X X X X Extracts X X X X ..... ds or for laying foundation for support of capital goods, etc. Actually, the appellant has claimed that the subject goods, namely, MS plates have been used for repair and maintenance of chimney of dusting system of RMP hopper, coal circuit, Kiln at sponge iron division and boiler duct at power plant. It is also evident from the facts that there is no evidence to disclaim or counter the appellant s claim that these goods were used for repair and maintenance of above machinery, namely, chimney of dusting system of RMP hopper, coal circuit, Kiln at sponge iron division and boiler duct at power plant. Therefore, subject item is certainly covered within the Explanation 2 of definition of input given in Rule 2(k) of Cenvat Credit Rules, 2004. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d upheld the order of lower authority denying the Cenvat credit of ₹ 1,01,396/- on the ground that the appellant failed to produce the relevant supporting documents. In this behalf, the ld. Commissioner (Appeals) has failed to appreciate that for mere repairing of machinery or equipment no drawing, designing or employment of skilled is necessarily required, hence his findings in para 6 and 7 of the impugned order are liable to be set aside. (iv) MS plates of various thickness had been purchased for maintenance of kiln, RMP and iron ore crusher. (v) Reliance is placed on CESTAT judgement in the case of Monnet Ispat Energy Ltd. Vs. CCE, Raipur [2015 (330) ELT 711 (Tri.-Del.)] and on Hon'ble Supreme Court s decision in Jaipra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nufacture of capital goods, which are further used in the factory of the manufacturer; 5.1 Further, Rule 2(a) of Cenvat Credit Rules defining capital goods is given below:- Rule 2(a) Capital goods means:- (A) The following goods, namely :- (i) all goods falling under Chapter 82, Chapter 84, Chapter 85, Chapter 90, heading No. 68.05 grinding wheels and the like, and parts thereof falling under heading 6804 of the First Schedule to the Excise Tariff Act; (ii) pollution control equipment; (iii) components, spares and accessories of the goods specified at (i) and (ii); (iv) moulds and dies, jigs and fixtures; (v) refractories and refractory materials; (vi) tubes and pipes and fittings thereof; and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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