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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 ..... ppellant. - E/479/2012-EX[SM] - A/70473/2017-SM[BR] - Dated:- 5-5-2017 - Mr. Anil G. Shakkarwar, Member (Technical) Ms. Stuti Saggi, Advocate, for Appellant Shri Sandeep Kumar Singh, Deputy Commissioner (AR), for Respondent 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 to 31/03/2007, appellant availed Cenvat credit on Plates, Channels, Shapes Section, Sheets, Angle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Counsel for the appellant who has submitted that Hon ble High Court of Rajasthan in the case of Union of India Versus Hindustan Zinc Ltd. reported at 2007 (214) E.L.T. 510 (Rajasthan) has held that MS/SS Plates used in workshop meant for repair and maintenance of machinery which are used for manufacture of final product are eligible to avail Modvat credit. She has further contended that above stated case 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith greater efficiency. In other words, the goods in question are essential supplement to the plant and machinery for use in manufacturing goods, for its greater efficiency and better results and thus, it is an integral part of the process with which the primary machines are engaged. Looked from these aspects, there is no impediment for the goods in question qualifying as capital goods eligible for Modvat credit. 4.Consequently, such goods which are necessary for running of plant and up-keeping of the machinery directly involved in the manufacturing and products were held to 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 op ..... X X X X Extracts X X X X X X X X Extracts X X X X
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