9911796707
TMI Blog2016 (10) TMI 905X X X X Extracts X X X X X X X X Extracts X X X X ..... sheet, white dry asbestos packing, graphited asbestos packing, superlight packing & jointing, insulation material for steam pipes, MS Fab base for planetary gear box, single metal expansion, Hysil thermal insulation articles, ASB GL packing, plumber block, M.S. grating, Rails, metallic jointing sheet, RBS-LP, etc., falling under chapter 76, 83,68, 69 of CETA have been rightly availed or not during the period of 2005-06 to 2009-10. 2. The issue in these two appeals are common and accordingly both the appeals are taken up together for hearing and disposal. For convenience, I deal with the facts of Appeal No.E/55/2012. Vide show cause notice dated 20.01.2010, it was proposed to disallow the Cenvat Credit of Rs. 21/36,910/-, availed by the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ms are not capital goods in terms of Rule 2(a) of CCR, as these structures are immovable goods embedded to earth. Further reliance was placed on the Ruling of Larger Bench of this Tribunal in case of Vandana Global Ltd. Vs. CCE, Raipur. 4. And the other appeal No.E/1247/2012, the brief facts as per the SCN dated 08.04.2010, for the period of October, 2008 to August, 2009, it is urged that the MS Sheet/Plates, Section, Channels etc., which have been used by the appellant for the fabrication of plant and machinery cannot be considered as input in the manufacture of finished goods like Sugar and Molasses. Accordingly, the Cenvat Credit taken on amount of was proposed to be disallowed along with the proposal for penalty. The SCN was adjudicate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 11-SM, Final Order No.A/57918/2013 dated 25009.2013. Under similar facts and circumstances in MS. Angles/Channels Plates etc., were used for repair and maintenance as well as fabrication of Sugar machinery and credit availed on welding electrodes was in issue. It was held that the issue of credit on welding electrodes used for repairing of plant and machinery, the said issue is already adjudicated in favour of the appellant by three Hon'ble High Court in the case of Hindustan Zinc Ltd, Vs. Union of India, Ambuja Cements Eastern Ltda Vs. CCE, Raipur and CCE, Banglore VSE Alfred Herbert (India) Ltd. It was Further held that moreover, maintenance and repair is an activity without which manufacturing activity would not be commercially ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... retically possible, is not commercially feasible. Accordingly it was held that the activity of repair and maintenance have to be treated as having nexus with manufacture and hence any item used for repair and maintenance would be eligible for Cenvat Credit. It was also observed that under the admitted facts that the assessee have fabricated or manufactured components of Sugar mill machinery the steel items etc. were used hence one thing is accepted that steel items have been used for fabrication of various items of sugar mill machinery as mentioned in the Order-in-Original or in the repair and maintenance, these steel items etc, would have to be treated as inputs, used in the manufacture of capital. goods and, hence, would be covered by def ..... X X X X Extracts X X X X X X X X Extracts X X X X
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