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TMI Blog2017 (10) TMI 330X X X X Extracts X X X X X X X X Extracts X X X X ..... machinery as they were used for upkeep of the machinery - credit allowed - appeal allowed - decided in favor of appellant. - E/12176, 12177 & 12179/2016-SM, E/12993-12995/2014-SM - A/12083-12085/2017, A/12086-12088/2017 - Dated:- 28-8-2017 - DR. D.M. MISRA, MEMBER (JUDICIAL) For Appellant: Sh. R. Subramanyam (Advocate) For Respondent: Sh. L. Patra, A.R. ORDER Per: Dr. D.M. Misra This is an appeal filed against order-in-appeal No.RJT-EXCUS-000-APP-51-53-14-15 dated 13.05.2014 passed by Commissioner (Appeals-I) Rajkot. 2. Briefly stated the facts of the case are that the appellant had availed CENVAT credit on the MS Angles, MS Plates, MS Pipes etc. used for repair and maintenance of capital goods installed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of CENVAT credit of the duty paid on the disputed items used within the factory for repair and maintenance of the capital goods, as per thedefinition of input as prescribed under Rule 2(k) of CCR, 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 follo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax Office reported in 1997 (91) E.L.T. 534 (S.C.), interpreting the scope of the expression in the manufacture of goods in Section 8(3)(C) of the Central Sales Tax Act, 1956 has in para 9 of 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 u ..... X X X X Extracts X X X X X X X X Extracts X X X X
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