2017 (4) TMI 1243

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..... tal goods which were repaired and maintained - Held that: - the issue pertaining to repair and maintenance has come up before the jurisdictional Rajasthan High Court in the assessee’s own case [2006 (5) TMI 44 - HIGH COURT RAJASTHAN], where it was held that Court decided that which is used for production of final product eligible for modvat credit - appeal dismissed - decided against Revenue.
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..... the First Schedule to the Central Excise Tariff Act, 1985. The respondent-assessee purchased various steel items like MS Plates, SS Plates, Channels, Angles, Beams, Joist, Round, Sheets, Angles, Plates etc. for fabrication / manufacture of various capital goods which were repaired and maintained. The respondent-assessee has claimed cenvat credit which was denied, but by the impugned order it was a .....

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..... re placed, the cenvat credit was allowed. 7. Thus, both the issues in the present appeal are covered by the above mentioned judicial orders in favour of assessee. When it is so, then we find no reason to interfere with the impugned order and the same is hereby sustained alongwith the reasons mentioned therein. 8. In the result, the appeal filed by the Department is dismissed. (Dictated and pron .....

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