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TMI Blog2017 (3) TMI 712X X X X Extracts X X X X X X X X Extracts X X X X ..... f Vertical Raw Mill. These machineries are integral part of the manufacture carried out by the appellant. Even though the said items may not fall under the definition of capital goods, the appellants are eligible for credit on MS items used in the repair of plant and machinery under the category of inputs. CENVAT credit - TMT Bars - Held that: - the appellant has used TMT Bars for civil constru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proposing to recover the amount along with interest and also to impose penalty. After due process of law, the original authority allowed credit to the tune of ₹ 24,198/- taken on shafts had confirmed the balance of ₹ 2,33,957/- along with interest and imposed equal amount of penalty. The appellants filed appeal before the Commissioner (Appeals) and vide order impugned herein, the Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st this the Ld. AR reiterated the findings in the impugned order. He submitted that the appellants had availed credit on MS items and TMT Bars under the category of capital goods and therefore are not eligible for the credit. 5. I have heard the submissions made before me. It is brought out from the reply notice issued by the appellant that the appellant had used the MS items, except TMT Bars, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 (267) ELT 311 (A.P.) ] the Hon'ble High Court has observed that steel plates and steel sheets used for repair and maintenance of plant and machinery is eligible for credit. Further in the judgment of Hon'ble Apex Court in the case of Ramala Sahkari Chini Mills [2016 (34) ELT 3 (S.C.)] the Hon'ble Apex Court has observed that the meaning of inputs cannot be interpreted to have a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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