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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 ..... Sulekha Beevi, C.S.] 1. The above appeal is filed by appellant being aggrieved by the disallowance of credit on MS items and TMT Bars. 2. During the period January 2010 to October 2010 the appellants who are engaged in the manufacture of cement and cement of clinkers, availed CENVAT Credit of Rs. 2,50,948/- on MS Plates, Angles, Channels etc., under the category of capital goods. A show cause no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner (Appeals) in para 10 of the impugn a d order and submitted that the Commissioner (Appeals) has wrongly applied the judgment laid in the case of M/s Sree Rayalaseema Hi-strength Hypo Ltd., [2012 (278) ELT (A.P.)]. That the said judgment deals with credit availed on welding electrodes. That some items like TMT Bars were used for civil construction, and that the appellant is not pressing the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the appellants are eligible for credit on MS items used in the repair of plant and machinery under the category of inputs. In the case of CCE Meerut Vs Modi Rubber Ltd., [2000 (119) ELT 197 (Tri-LB)] the Larger Bench has held that if the credit is admissible under inputs the same cannot be denied even if the appellant has availed tile credit under the category of capital goods. the case of CCE, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reof, I hold that the appellant is eligible for credit on MS items used for repair and maintenance and the impugned order is set aside to the limited extent of allowing credit on MS items. The credit availed on TMT Bars as shown in Annexure to the show cause notice (serial nos. 2, 3 and 4 invoices) is disallowed. The demand, interest and penalty in respect of TMT Bars is sustained. The appeal is p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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