2002 (7) TMI 454

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....r the Respondent. [Order]. - The issue in this appeal relates to the availability of Modvat/Cenvat credit under Rule 57A/57AA of Central Excise Rules, 1944 on the inputs used for repairs, upkeep and maintenance of various machinery, machines, equipments and structurals etc. The appellants manufacture cement and cement clinkers falling under Chapter 25. The Commissioner of Central Excise, Rai....

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....ion to manufacture of final products cover entire manufacturing process from initial stages of handling inputs and that the repairing of machinery can in no way be held as processes used in or in relation to the manufacture of final products. He has further referred to the decision of the Tribunal in the case of Samtel Color Limited v. CCE - 2001 (135) E.L.T. 288 (T) in which it is held that the r....

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....0 (117) E.L.T. 617 (T) : The deemed credit on the inputs used for maintenance of machinery and implements has been disallowed. 2. Consequently, the Commissioner in his order has disallowed the Cenvat credit of Rs. 1,49,101/- availed by the appellants on welding electrodes and gases and has confirmed the demand of the same amount on them under Rule 57AH read with Section 11A of Central Exci....