TaxTMI 
TaxTMI 
2014 (2) TMI 548
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....units of the appellant one located in Saggonda and another located in Kovvur. The period involved is April 2003 to April 2005 in respect of the first unit and October 2004 to April 2007 in respect of the second unit. The whole amount of CENVAT credit wrongly availed as decided by the original authority is about Rs. 25 lakhs. Original authority confirmed the demand and imposed penalty against which the respondents filed appeal. The appeals have been allowed by the Commissioner and the Revenue is in appeal before this Tribunal. 2. Heard both the sides. 3. The Commissioner (Appeals) has allowed the benefit of CENVAT credit on the ground that in the case of CCE, Coimbatore Vs. M/s. Jawahar Mills Ltd. [2001 (132) E.L.T. 3 (S.C)], wherein H....
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....hereafter used in the factory, they did not qualify as inputs. He submits that the decision of the jurisdictional High Court namely Andhra Pradesh High Court would be relevant and therefore the appeals filed by the Revenue are to be allowed. 5. The learned counsel relies upon the decision of the Tribunal in the case of Kisan sahkari Chini Mills Ltd. Vs. CCE [2013 (292) E.L.T. 394 (Tri.-Del.)] and Panipat Cooperative Sugar Mills Ltd. Vs. CCE [2013 (293) E.L.T. 66 (Tri.-Del.)] to submit that in that decision, the Tribunal had considered four decisions of various High Courts and found that there were three decisions against the Revenue and only one was in favour. Further he also relies upon the decision of the Hon'ble High Court of Rajastan....
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.... stands decided in favour of the appellant by Hon'ble Rajasthan High Court in the case of Hindustan Zinc Ltd. (supra) wherein Hon'ble High Court has held that MS/SS plates used in the workshop meant for repair and maintenance of the plant and machinery's would be liable for CENVAT credit and also by the judgments of Hon'ble Chhattisgarh High Court in the case of Ambuja Cements Eastern Ltd. V. Commissioner of Central Excise (supra) and Hon'ble Karnataka High Court in the case of Commissioner of Central Excise V. Alfred Herbert (India) Ltd. (supra) wherein Hon'ble High Court have held that the inputs used for repair and maintenance of plant and machinery would be eligible for CENVAT credit. The learned departmental representative has cited a ....
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....r repair and maintenance of the plant and machinery, that is, for fabrication of the parts of machinery which had got worn out and have to be replaced, is not disputed, in view of the judgments of three High Courts Hon'ble Chhattisgarh High Court, Hon'ble Rajasthan High Court and Hon'ble Karnataka High Court, as mentioned above, the inputs used for repair and maintenance of machinery would be eligible for CENVAT credit. Though in a recent judgment in case of Sree Rayalaseema Hi-Strength Hypo Ltd. v. 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 and maintenance is distinct from manufactur....