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TMI Blog2017 (4) TMI 429X X X X Extracts X X X X X X X X Extracts X X X X ..... oods and service tax paid on input services. The appellants were issued periodical show cause notices from the period 4/2003 to 6/2012 alleging irregular availment of CENVAT credit on MS items used for fabrication of capital goods, repair and maintenance of capital goods. So also there was allegation that appellants had availed irregular credit on welding electrodes used for fabrication and repair and maintenance of capital goods. The present appeals relate to the period September, 2012 March, 2013. After due process of law, the original authority confirmed the demand, interest and imposed penalty. In appeal, the Commissioner (Appeals) upheld the same. Hence these appeals. 3. On behalf of the appellant, the Ld. Consultant Sh. Venkata Prasa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the findings in the impugned order. 5. I have heard the submissions made before me. The allegation is that the appellants are not eligible for credit on MS items used in the factory. On behalf of the Ld. AR, it is submitted that appellant has not produced sufficient documents to establish that MS items were used for repair and maintenance. This is countered by the Ld. Consultant who has submitted that the Department has issued a letter dated 19.12.2007 requiring the appellant to reverse the credit stating that the MS items used for repair and maintenance of plant and machinery are not eligible for credit. That even after replay to such letter, the department has not required appellant to produce any further details from the part of the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and maintenance/welding electrodes used for repair and maintenance has been analyzed by the Tribunal in the Final Order A/30070-30071/2017 dated 16.01.2017. The Tribunal has relied upon the judgment of the Honorable the judgment of the Honorable jurisdictional High Court in the case of CCE & Cus, Visakhapatnam Vs. Rashtriya Ispat Nigam Ltd., [2011(271) ELT 338 (AP)] and also the judgment of the Honorable Apex Court in the case of Ramala Sahkari Chini Mills Ltd., [2016-TIOL-20-SC-CX-LB]. Following the same, I hold that appellants are eligible for credit on MS items as well as welding electrodes. Appeal No.E/30343/2016 is with regard to the disallowance of credit on MS items, Appeal No.E/30356/2016 is with regard to the disallowance of credi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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