2017 (9) TMI 149

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..... of the capital goods, hence duty paid on these items are eligible to credit - appeal allowed - decided in favor of appellant. - E/10678/2017-SM - A/12230/2017 - Dated:- 28-8-2017 - D. M. Misra, Member ( Judicial ) For the Appellant : Sh. Rahul Gajera (Advocate) For the Respondent : Sh. S. No. Gohil, A. R. ORDER Per: Dr. D.M. Misra This is an appeal filed against order-in-appeal No.CCESA-VAD(APP-II)/VK-413/2016-17 Dated 09.01.2017 passed by Commissioner (Appeals) Vadodara. 2. Briefly stated the facts of the case are that the appellant had availed CENVAT credit on H.R. Coils, Plates, SS Sheets, M.S. Channels, Angle, Beam, Bars etc., used for repair and maintenance of Capital goods installed in the factory. Alle .....

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..... , 2004. This issue has been considered in the judgements of the cases of Kisan Sahkari Chini Mills Ltd. Vs. Commissioner of Central Excise, Lucknow - 2013 (292) ELT 394 (Tri.-Del.), Commissioner of Central Excise, Customs Service tax, Visakhapatanam-I Vs. Jindal Stainless Ltd. - 2016 (343) ELT 527 (Tri.-Bang.) and Sarjoo Sahkari Chini Mills Ltd. Vs. Commissioner of Central Excise, Lucknow - 2009 (248) ELT 559 (Tri.-Del.).This Tribunal in Kissan Sahakari Chini Mills Ltd's case (supra) after analysing the principle of law observed as follows: 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 .....

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..... f the judgment held that this expression would cover the goods used in any process/activity which is so integrally connected to the ultimate manufacture of goods without that process or activity, even if theoretically possible, is commercially inexpedient. The scope of the expression used in the definition of input in Rule 2(k) of the Cenvat Credit Rules, 2004 - used in or in relation to manufacture of final products, whether 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 .....

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