2012 (10) TMI 644

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....R   Per Mathew John:   In this case, the appellants have been denied cenvat credit for duties paid on paints and varnishes used by them for painting the pipelines in their sugar factory. The case of the Revenue is that there is no direct nexus between the paints and manufacture of sugar. 2. The Counsel for the appellants points out that this issue has already been decided in the....

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....ms etc which are used in the process of repair and maintenance are not raw material used in the process of manufacturing of the cement which is the end product. The issue of getting a new identity as MS scrap and iron scrap as an end product due to manufacturing process does not arise for our consideration. The repairing activity in any possible manner cannot be called as a part of manufacturing a....