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TMI Blog2017 (6) TMI 99X X X X Extracts X X X X X X X X Extracts X X X X ..... er (Judicial) For Appellant : Shri Dimple Gohil, Advocate For Respondent : Shri Shri Sameer Chitkara, Authorised Representative ORDER Per: Dr. D. M. Misra This is in appeal filed against OIA No.67-2013-RAJ-CE-AK-COMMR-A-AHD dated 26/02/2013 passed by Commissioner (Appeals) of Central Excise-Rajkot. 2. Briefly stated the facts of the case are that the appellant was issued with the SCN dated 06.09.2011 alleging wrong availment and utilization of CENVAT credit during the period 2008-2009 to 2009-2010 in respect of Steel Plate or Sheets, Bar Rounds etc., used for the purpose of repairing and maintenance of their capital goods. On adjudication, the demand was confirmed with interest and equal amount of penalty impose ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ari Chini Mills Ltd's case (supra) after analysing the principle of law of this Tribunal observed as under:- 5. I have considered submissions from both the sides and perused the records. I find that the issue as to whether the goods used for repair and maintenance of plant and machinery are eligible for cenvat credit, stands decided in favour of the Appellant by Hon ble Rajasthan High Court in the case of Hindustan Zinc Ltd. (supra) wherein Hon ble High Court has held that MS/SS plates used in the workshop meant for repair and maintenance of the plant and machinery's would be liable for cenvat credit and also by the judgments of Hon ble Chhattisgarh High Court in the case of Ambuja Cements Eastern Ltd. v. Commissioner of C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... directly or indirectly and whether contained the final products or not is much wider than the scope of the expression used in manufacture of and therefore the expression- used in or in relation to manufacture of final product, whether directly or indirectly in the definition of input in Rule 2(2) would cover all the goods whose use is commercially expedient in manufacture of final products. 5.3 Repair and maintenance of plant and machinery is an activity without which smooth manufacturing is not possible. Commercially, manufacturing activity is not possible with malfunctioning machines, and leaking tanks, pipes and tubes. Therefore the activity of repair and maintenance of plant and machinery is an activity which has direct nexus ..... X X X X Extracts X X X X X X X X Extracts X X X X
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