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TMI Blog2018 (2) TMI 475X X X X Extracts X X X X X X X X Extracts X X X X ..... oducts and the goods used in this activity would be eligible for CENVAT credit - appeal allowed - decided in favor of appellant. - E/11992/2017 - A/10234/2018 - Dated:- 19-1-2018 - Dr. D. M. Misra, Hon'ble Member (Judicial) For the Appellant : Shri Dhaval Shah, Advocate For the Respondent : Shri Sameer Chitkara, AR ORDER Per : Dr. D. M. Misra This is in appeal filed against OIA No.VAD-EXCUS-004-APP-213/2017-18 Dated 21.07.2017 passed by Commissioner (Appeals) of Central Excise, Customs and Service Tax-Vadodara. 2. Briefly stated the facts of the case are that the appellant was issued with the SCN dated 16.06.2015 alleging wrong availment and utilization of CENVAT credit during the period June 2010 to Nove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ils, G.I. Earthing Strips etc., undisputedly used for the repair and maintenance of various capital goods, in the factory premises of the appellant are eligible to CENVAT credit under the definition of input as prescribed under Rule 2(k) of CCR, 2004. This issue has been considered by this Tribunal in Kissan Sahakari Chini Mills Ltd s case (supra) after analysing the principle of law of this Tribunal observed as under:- 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 eligible for cenvat credit, stands decided in favour of the Appellant by Hon ble Rajasthan High Court in the case of Hindustan Zinc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 all the goods whose use is commercially expedient in manufacture of final products. 5.3 Repair and maintenance of plant and machinery ..... X X X X Extracts X X X X X X X X Extracts X X X X
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