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TMI Blog2016 (10) TMI 1183X X X X Extracts X X X X X X X X Extracts X X X X ..... pings, etc., which stand used in the repair and maintenance of plant and machinery? - Held that: - the said issue stands settled in the appellant’s own case M/s Hindustan Copper Ltd. Versus C.C.E. & S.T. - Jaipur-I [2015 (5) TMI 1149 - CESTAT NEW DELHI], where it was held that the items are cenvatable - appeal allowed. CENVAT credit - steel scrapers, which is used for packing materials - Held that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mita A Nayak, Advocate - For the Appellant Mr. H.C. Saini, DR - For the Respondent JUDGEMENT Per Mrs. Archana Wadhwa : Two legal issues are involved in the present appeal. The first issue is as to whether the appellant is entitled to avail cenvat credit paid on various iron and steel items like MS Round, MS angles, Steel Strappings, etc., which stand used in the repair and maintenance of plan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... those goods are contained in the final product or not and it includes accessories of final products cleared along with the final product. The issue before the Hon'ble High Court was against the cenvatable of the packing materials. The Hon'ble High Court observed that the final products cleared along with the packing material are entitled to the benefit of credit paid on the packing materia ..... X X X X Extracts X X X X X X X X Extracts X X X X
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