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TMI Blog2017 (5) TMI 877X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER Per: Anil G. Shakkarwar The present appeal is filed by the appellant, M/s Rauzagaon Chini Mills against Order-in-Appeal No.242/CE/APPL/ALLD/2011 dated 21/11/2011 passed by Commissioner of Central Excise (Appeals), Allahabad. 2. The brief facts of the case are that the appellant - M/s Rauzagaon Chini Mills are engaged in manufacture of Sugar & Molasses. During the period from 01/10/2005 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd other such machinery in the Sugar Manufacturing Plant. They contended that as per Explanation 2 to Rule 2(k) of Cenvat Credit Rules, 2004 which defines that such inputs are eligible for the purpose of Cenvat credit which are covered by definition of capital goods used in the manufacture of capital goods further used in the factory of manufacturer are eligible for credit as input. The Original A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e law is squarely applicable in the present case. 4. Heard the ld. D. R. who has supported the impugned Order-in-Appeal. 5. Having considered the rival contentions and on perusal of the facts on record, I find that the ruling by Hon'ble High Court of Rajasthan in the case of Union of India Versus Hindustan Zinc Ltd. (supra) is squarely applicable in the present case. For appreciation said ruling ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o.5/2005, The Union of India v. M/s. Aditya Cement and Anr. decided on 8-11-2005. 3.This Court concluded that goods once brought in factory for use in up-keep and maintenance of plant and machinery, which are directly used in manufacture of excisable articles, are the capital goods, and were certainly of subordinate necessity to such plant and machinery for the running of plant and is otherwise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be eligible to avail Modvat credit. 5. In view of the aforesaid decision of this Court rendered in D.B. Civil Central Excise Appeal No.5/2005 we are of the opinion that for the purpose of reaching of same conclusion no substantial question of law need be raised again. Accordingly, the appeal fails and hereby dismissed." In view of the above stated ruling the appeal is allowed. The appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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