2008 (7) TMI 833

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..... Sambi Reddi, the learned JDR for the Revenue. 3. We heard both sides. 4. The appellants had used certain inputs for the repair and maintenance of the machinery. They had taken Cenvat credit. Revenue proceeded against the appellants on the ground that the appellants had taken irregular credit and inputs which are used for the purpose of repairs are not entitled for the benefit of the Cenvat credit. Therefore, the Original Authority demanded duty of Rs 2,54,712/-. Equal penalty under Section 11AC was imposed. The period involved is from February 2001 to April 2003. The appellants aggrieved over the original order approached the Commissioner (Appeals). The Commissioner (Appeals) has also justified the denial of the credit rel....

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....p; Vallabh Cement - 1998 (98) E.L.T. 106 (e)     Ellora Mechanical - 1998 (98) E.L.T. 109 (f)      Movika Pharmaceuticals - 1998 (27) RLT 230 (g)     New Vikram Cement - 1998 (104) E.L.T. 66 (T) = 1998 (27) RLT 474 (h)    Jana Jeevan Foods (P) Ltd. - 1999 (107) E.L.T. 388 (T) = 1999 (30) RLT 686 (i)      Sterlite Industries (I) Ltd. - 1998 (103) E.L.T. 391 (T) = 1998 (27) RLT 419 (j)      Gurunanak Steel & Allied Industries - 2001 (42) RLT 37 (T) (k)     Aldowin & Others - 2003 (156) E.L.T. 245 (T) - 2003 (56) RLT. 620 (T) (l)      Surat Textile....

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....RLT 563 (Tri.-Chen). 9. On the other hand, the learned JCDR reiterated the impugned orders which are based on certain case-laws on the same issue. 10. On a very careful consideration of the issue, we find that the Commissioner has not properly appreciated the definition of inputs as per Cenvat Credit Rule 2(k) and the same is reproduced below : (i) all goods, except light diesel oil, high speed diesel oil and motor spirit, commonly known as petrol, used in or in relation to the manufacture of final products whether directly or indirectly and whether contained in the final product or not and includes lubricating oils, greases, cutting oils, collants, accessories of the final product cleared along with the final produc....