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TMI Blog2017 (9) TMI 291X X X X Extracts X X X X X X X X Extracts X X X X ..... VAT credit - steel items - Held that: - The exact use of the item has not been specified - the matter is remanded to the original adjudicating authority to give a decision after ascertaining the exact use of each item on which credit has been sought. Appeal allowed in part and part matter on remand. - E/89945/14 - A/89128/17/SMB - Dated:- 22-8-2017 - Shri Raju, Member (Technical) Shri N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l goods. On a specific question to point out if its assertion was before the lower authorities, no such evidence could be produced. He further argued that the unit was audited and audit report was issued in the year 2010. He argued that since the unit was audited, extended period of limitation cannot be invoked as has been done in this case. 4. Ld. AR relied on the decision of Hon'ble High ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e to this case. In the case of Sree Rayalaseema Hi-Strength Hypo Ltd. (supra), the Hon'ble High Court of Andhra Pradesh was dealing with Cenvat Credit Rules. Ld. Counsel for the appellant has relied on the decision of Hon'ble High Court of Rajasthan in the case of Hindustan Zinc Ltd. and the Hon'ble High Court of Chhattisgarh in Ambuja Cements Ltd. In both these decisions, the cred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es, 2004 covers the goods used in or in relation to manufacture of final products, whether directly or indirectly which is a much wider than the expression used in manufacture . While repair or maintenance by itself is not a process of manufacture, this activity certainly has nexus with manufacture of final product and would be covered by the expression - used in or in relation to manufacture of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that these inputs are not used for manufacture of capital goods but are used for repairs of the machinery. 8. I find that neither side has given any reason for reaching this conclusion. The exact use of the item has not been specified. In these circumstances, in the interest of justice, the impugned order in so far as it relates to items other than welding electrodes is set aside and the matte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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