2011 (7) TMI 622

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.... Per M. V. Ravindran: This appeal is directed against order in Appeal No. 233/ANS/PCK/2008 dated 27.10.2008. 2. Heard both sides and perused the records. The issue involved in this case is regarding eligibility to availment of Cenvat credit on the MS/ PMP plates and HR sheets. It is the contention of the assessee that these are used for repair and maintenance of equipments of sugar mill. Whil....

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.... size are replaced by the noticee at damaged / torn out places of boilers, pans, tanks, etc. and this process is merely repair / maintenance of capital goods." It can be seen from the above reproduced findings that jurisdictional Superintendent has clearly sent the report after visit to the factory of the appellants that these plates are used for maintenance of plant and machinery and in this sit....

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....er up-keep and maintenance, the principal plant and machinery cannot function properly. Use of such capital goods is essential for smooth running of plant with greater efficiency. In other words, the goods in question are essential supplement to the plant and machinery for use in manufacturing goods, for its greater efficiency and better results and thus, it is an integral part of the process with....