2018 (11) TMI 158

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..... the factory for maintenance and repair of the plant and machinery which is essential for manufacture of the final product - the appellant has also produced on record the certificate of Chartered Engineer who has certified that the impugned goods have been used for maintenance of plant and equipment - credit allowed - appeal allowed - decided in favor of appellant. - E/20957/2018-SM - Final Order .....

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..... er 2009 to April 2010. A SCN dated 04.01.2011 was issued for disallowing the CENVAT credit of ₹ 96,112/-. After following the due process, the Superintendent (Technical) confirmed the demand and imposed a penalty of ₹ 2000/-. Aggrieved by the said order, the appellant filed an appeal before the Commissioner who rejected the appeal. 3. Heard both sides and perused the records of the .....

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..... Hindustan Petroleum Corpn. Ltd., 2016 (338) ELT 308 (Tri. Hyd.). (iv) Commr. of C.Ex., Salem Vs. Madras Aluminium Co. Ltd., 2017 (349) ELT 133 (Mad.). 5. On the other hand, learned AR reiterated the impugned order. 6. After considering the submission of both the parties and perusal of the material on record, I find that the impugned goods were used in the factory for maintenance a .....

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