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TMI Blog2017 (12) TMI 437X X X X Extracts X X X X X X X X Extracts X X X X ..... e Ld. Commissioner(Appeals) has rightly confirmed the order of the adjudicating authority directing recovery of duty with interest on the MS Scrap cleared from the factory without payment of duty. Appeal allowed in part. - E/10207, 11527-11528, 12024/2016-SM - A/13335-13338/2017 - Dated:- 27-10-2017 - Dr. D.M. Misra, Member (Judicial) For Appellant: Sh. N. K. Tiwari (Consultant) For Respondent: Sh. S.N. Gohil(A.R.) ORDER Per: Dr. D.M. Misra Heard both sides. 2. This is an appeal filed against respective orders-in-appeal passed by Commissioner(Appeals) Ahmedabad. 3. Briefly stated the facts of the case are that the appellant had availed CENVAT credit on M.S. Channel, Angles, M.S Plates etc. used in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sions 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 Central Excise (supra) and Hon ble Karnataka High Court in the case of Commissioner of Central Excise v. Alfred Herbert (India) Ltd. (supra) wherein ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 with manufacture of final products and the goods used in this activity would be eligible for Cenvat credit. For eligibility of an input for Cenvat credi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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