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TMI Blog2018 (5) TMI 1523X X X X Extracts X X X X X X X X Extracts X X X X ..... the Revenue. 2. This is an appeal filed against the order-in-appeal No. KCH-EXCUS-000-APP-108 to 109-2017-2018 passed by Commissioner (Appeals), Customs & Central Excise-Rajkot. 3. The short issue involved in the present appeal is: whether the appellant are entitled to avail Cenvat credit of the duty paid in respect of inputs such as MS Angles, MS Channels, MS plates and MS Pipes etc. used in r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sible to credit. 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:- "5.1 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 cr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hon'ble High Court of Andhra Pradesh, in the case of Sree Rayalaseema Hi-Strength Hypo Ltd. v. Commissioner of Customs & Central Excise, Tirupati reported in 2012 (278) E.L.T. 167. Since three High Courts as mentioned above, have held that the inputs used for repair and maintenance of plant and machinery are eligible for cenvat credit, I am of the view that it is these judgments which have to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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 is an activity w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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