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TMI Blog2021 (8) TMI 644X X X X Extracts X X X X X X X X Extracts X X X X ..... for manufacture of petroleum products. Looking to the nature of the industry, it is a technological necessity without which the processing unit cannot perform. Welding material - HELD THAT:- The welding material is used for repairs and maintenance of the plants and machinery, the repair and maintenance activities are essential for smooth manufacturing operations without which manufacturing activity is not feasible, therefore, the cenvat credit is clearly admissible. Railway line material - HELD THAT:- Railway line material is used to move inputs/ raw material and manufactured goods within the factory premises. The movement of goods through railway track is directly connected to the manufacture of final product, therefore, the cre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de the factory premises cenvat credit was disallowed. 3. Ms. Dimple Gohil, Learned Counsel appearing on behalf of the appellant submits that all these goods were used in or in relation to manufacture of final product and this issue is no longer res-integra as in respect of each and every item this Tribunal in many judgements held that the cenvat credit on the same items are admissible. She further submits that Learned Commissioner has upheld the charge of suppression on the grounds that intimation of availment of credit on the said goods was submitted only when information pertaining to that goods was called for by the Jurisdictional Superintendent. She further submitted that the appellant had intimated the Jurisdictional Superintenden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. We find that the appellant have cited various judgements. There is no dispute that all these items on which the credit was claimed by the appellant have been dealt with in various judgements and the credit was allowed. The input/ capital goods wise chart of relevant judgments are given below: Sr. No. Regarding eligibility to Cenvat Credit Case Law 1. Capital goods/ inputs Nayara Energy Ltd. Vs CCE ST Rajkot 2020-TIOL-727-CESTAT-AHM Rajasthan Spinning Weaving Mills 2010 (255) ELT 291 ELT 585 CCE vs A.P. P. Mills Ltd. 2013 (291) ELT 585 (Tri. Bang.) Metro Chem Industries Ltd. 2013 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aswal Neco Ltd. 2015 (319) ELT 247 (SC) Ultratech Cement Ltd. 2016 (339) ELT 127 (SM) Jindal Steel and Power Ltd. 2016 (343) ELT 608 (SM) Essar Oil Ltd. Order No. A/14000/2017 dated 20.12.2017 (SMC) Vikram Cement 2006 (194) ELT 3 (SC) 6. In view of the above, it can be seen that on every item, this Tribunal has considered the admissibility of the cenvat credit and in various judgements, it was held that the credit is admissible on the goods in question. Therefore, following the precedent decisions of this Tribunal and various courts, we are the view that the appellant is entitled for the cenvat credit on the said goods. Accordingly, we set aside the impugned order and allow the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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