2013 (6) TMI 144

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....thari and Mr. Lalit Pareek ORDER This Court admitted the appeal on 4th February, 2009 on the following substantial question of law:- "Whether on the facts and in the circumstances of the case, the learned Tribunal was justified in allowing the cenvat credit on items M.S. Plate, SS Plate, Beams, Hr Coils, plain Plates, Channels, Angles Joist etc, used in fabrication and erection of various....

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....s. Union of India reported in 2008 (221) E.L.T. 362, and D.B. Central Excise Appeal No.5/2005, Union of India vs. Aditya Cement decided on 8-11-2005, which has been followed in Union of India vs. Hindustan Zinc Limited (supra). He, therefore, submitted that present appeal filed by Union of India may be dismissed for the reasons, which have been assigned in the case of Union of India vs. Hindustan ....

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....Service Tax Appellate Tribunal requires this appeal to be admitted for deciding the following question as substantial question of law:- "Whether the learned Tribunal is right in law in allowing the Modvat credit on the item MS/SS plates in the maintenance and repair work of the machinery." 2. However, it is brought to our notice that like question about the admissibility of the Modvat credit....

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....pal 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 which the primary machines are engage....