2011 (6) TMI 627

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.... Advocate, for the Appellant. Shri Krishna Pratap Singh, DR, for the Respondent. [Order]. - This appeal is directed against Order-In-Appeal No. 126/CE/IMRT- II/2008, dated 27-10-08. 2. The relevant facts for consideration are that appellant are manufacture of Sugar and Molasses falling under Chapter Heading No. 1701 & 1703 of the First Schedule of Central Excise Tariff Act, 1985. ....

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.... 4. Ld. Counsel submits that the issue in this case is availing of Cenvat credit on the goods, i.e., paints, used for repair and maintenance of various equipments and the pipes and machines. It is his submission that definition covers their case. 5. Ld. DR on the other hand submits the Commissioner (Appeals) has held that inputs such as paints/red lead chemical/primer/red oxide and M-....

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....it is to be seen whether the Cenvat credit is eligible or not. The definition of inputs under Rule 2(K) of the Cenvat Credit Rules is reproduced below : "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, ....