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TMI Blog2018 (9) TMI 736X X X X Extracts X X X X X X X X Extracts X X X X ..... l Plates and Sheets, Angles were used exclusively for repairs and maintenance within the factory during the period May, 2015 to March, 2016 - It is seen from the records, these repairs and maintenance was in respect of the plant and machinery which is used for manufacturing of final products was the claim which has not been disputed by the lower authorities. The definition of Input includes all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... both sides and perused the records. 3. On perusal of records, it transpires that the issue is regarding availment of CENVAT credit of the Central Excise duty paid on Welding Electrodes, Steel Plates, Sheets and Angles which were used exclusively for repair and maintenance within the factory premises during the period May 2015 to March 2016. The appellant was issued a show cause notice for reve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e period May, 2015 to March, 2016. The First Appellate Authority has categorically recorded the same and not disputed as to the exclusive usage of this inputs for repairs and maintenance. It is seen from the records, these repairs and maintenance was in respect of the plant and machinery which is used for manufacturing of final products was the claim which has not been disputed by the lower author ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or- a) Construction of a building or a civil structure or a part thereof; or b) Laying of foundation or making of structures for support of capital goods, except for the provision of any taxable service specified in sub-clauses (zn), (zzl), (zzm), (zzq), (zzzh) and (zzzza) of clause (105) of section 65 of the Finance Act; C) Capital goods except when used as parts or components in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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