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TMI Blog2018 (5) TMI 104X X X X Extracts X X X X X X X X Extracts X X X X ..... ods - credit allowed - appeal allowed - decided in favor of appellant. - E/12042/2017-SM - A/10372/2018 - Dated:- 21-2-2018 - DR. D.M. MISRA, MEMBER (JUDICIAL) For Appellant: Sh. S.J. Vyas (Advocate) For Respondent: Sh. G. Jha (A.R.) Per: Dr. D.M. Misra: This is an appeal filed against order-in-appeal No. AHM-EXCUS-003-APP-065-17-18 passed by Commissioner of Central Excise (Appeals) Ahmedabad. 2. Briefly stated the facts of the case are that the appellant had availed CENVAT credit on the materials viz; MS Angles, MS Beam, SS Plate/Coil/ Sheet, Round Bar, Scrap bar, Channel etc. used for repair and maintenance of capital goods. Alleging that these items are not eligible to credit, Show Cause Notice was issued to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sidered 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 follows: 5.1 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 favou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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