2013 (5) TMI 136

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....te For the Respondent: Ms. Shweta Bector, DR JUDGEMENT Per: Rakesh Kumar: The appellant are manufacturer of sugar chargeable to central excise duty. The period of dispute in this appeal is from 2005-06 to 2007-08. During this period the appellant took cenvat credit of Rs. 4,25,989/- in respect of channels, Angles, Plates, H.R. Sheet etc. which according to them were used for fabricatio....

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....hat the items, in question have been used for repair and maintenance of the plant and machinery of the plant and same are eligible for cenvat credit in view of the judgements of Hon'ble Chhattisgarh High Court in case of Ambuja Cement Eastern Ltd. vs. CCE, Raipur reported in 2010 (256) ELT 690 (Chhatt.), and judgment of Hon'ble Karnataka High Court in the case of Alfred Herbert (India) Ltd. report....

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....rused the records. The appellant in course of proceedings before the Deputy Commissioner as well as Commissioner (Appeals) pleaded that during the operation of sugar mill certain parts and components of the machinery get worn out and to replace the same, the new components have to be fabricated by using the steel items. On going through the impugned order-in-appeal, I find that the Commissioner (A....

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....ligible for cenvat credit. Though in a recent judgment in case of Sree Rayalaseema Hi-Strength Hypo Ltd. vs. CC&CE, Tirupati (supra) Hon'ble A.P. High Court has taken a different view holding that welding electrodes used for repair and maintenance are not eligible for cenvat credit as the activity of repair & maintenance is distinct from manufacture, in my view when three High Courts as mentioned ....