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TMI Blog2021 (5) TMI 606X X X X Extracts X X X X X X X X Extracts X X X X ..... re coating inside the steel channels forming part of the machines to keep the machine in running condition. In essence, the goods on which credit has been denied have been used in the factory for repair and maintenance purpose which facts are not in dispute. The appellant is legally eligible for credit and hence, the instant demand cannot be sustained - Appeal allowed - decided in favor of appellant. - Excise Appeal No. 755 of 2010 - FINAL ORDER NO. 75458/2020 - Dated:- 9-10-2020 - MR. P.K.CHOUDHARY, MEMBER (JUDICIAL) AND MR.P.VENKATA SUBBA RAO, MEMBER (TECHNICAL) None for the Appellant Shri A.Roy, Authorized Representative for the Respondent ORDER The instant appeal has been preferred by the appellant assessee, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rpose would be served by keeping the appeal pending. 4. The Ld. Departmental Representative supported the impugned order and reiterated the findings made by the Ld. Commissioner. He submitted that the appeal is devoid of any merit and hence be rejected. 5. On perusal of the appeal records, we find that the issue to be decided in the instant appeal is whether the appellant is entitled to avail credit on the disputed items. On perusal of the reply filed by the appellant before the adjudicating authority as well as the grounds taken in appeal, it is observed that the appellant has contended that the items on which credit has been denied qualify as component, spares and accessories as appearing in the definition of capital goods durin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... We take note of the decision of the Hon ble Rajasthan High Court in Hindustan Zinc Ltd (Supra) wherein the Hon ble High Court observed that : 2. However, it is brought to our notice that like question about the admissibility of the Modvat credit on the various items used in workshop meant for repair and maintenance the machinery, which are used for manufacture of final product, considering them as capital goods in respect of which Modvat credit is available came for the consideration before this Court in D.B. Civil Central Excise Appeal No. 5/2005, The Union of India v. M/s. Aditya Cement and Anr. decided on 8-11-2005. 3. This Court concluded that goods once brought in factory for use in up-keep and maintenance of plant and machi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 48) ELT 801 (Tri-Bang), the Tribunal has observed as below:- 6. We have heard both sides and perused the records. 6.1 We find that the issue involved in this case is eligibility of the respondent to avail the credit on Aluminium sheets, gaskets, electrodes, industrial chains, emery cloth, fibre jointing sheet, etc. We find that there is no dispute regarding the receipt of the above said inputs/materials in the factory premises of the respondent. We find that the learned Commissioner (A) while coming to the conclusion that the Order-in-Original needs to be set aside has given the following findings. 7. I find that the issue is no more res integra since the Hon ble High Court of Rajasthan in the case of Union of India v. Hindu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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