2007 (10) TMI 498

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....t Bajaj, Advocate, for the Respondent. [Order]. - The Revenue filed this appeal against the order-in-appeal No. 281/CE/CHD/2005, dated 29-7-2005 in so far as admissibility of Cenvat credit on channel, angle, joints, square, equal angle of iron and steel. The Commissioner (Appeals) observed that these items were used for installation of batch vessel which forms an essential part of the plant ....

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....und and this is being used as civil construction. 2. The learned Counsel for the respondent submits that these items were used for installation of batch vessel as the vessel fitted with mechanical appliances hanged on upside down position and thus formed an essential part of the plant and machinery. He submits that this case is squarely covered by the decision of the Tribunal in the case o....

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....r Modvat credit. The Hon'ble Rajasthan High Court in the case of Hindustan Zinc Ltd., (supra) held that without proper up-keep and maintenance, plant and machinery cannot function properly. The relevant portion of the said decision is reproduced below :- "3. This Court concluded that goods once brought in factory for use in up-keep and maintenance, the principal plant and machinery, which are d....