2014 (3) TMI 911

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.... DR, for the Respondent. ORDER The point of dispute in this appeal is as to whether M.S. Plates, M.S. Angles & Joist, HR sheets etc. used in the factory by the appellant for repair and maintenance of the plants and machinery for replacement of worn out parts or for fabrication of structures and machinery used in production of sugar and molasses are eligible for Cenvat credit as inputs or cap....

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....f Hon'ble Rajasthan High Court in the case of Union of India v. Hindustan Zinc Ltd. reported in 2007 (214) E.L.T. 510 (Raj.). In course of de novo proceedings, the Commissioner (Appeals) vide order-in-original dated 23-1-2009 again disallowed the credit on these items observing that the same are not covered by the definition of capital goods and are used for fabrication of structures. Against this....

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....rd he relies upon the judgment of Union of India v. Hindustan Zinc Ltd. (supra), wherein it was held that M.S./S.S. Plates used in the workshop for repair and maintenance of plants and machinery which is used in the manufacture of final product are eligible for Cenvat credit, that same view has been taken in the case of CCE, Salem v. India Cements Ltd. reported in 2006 (199) E.L.T. 75 (Tri.-Chenna....

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....the items, in question, have been used for fabrication of supporting structure, the statement of Shri Rajiv Juneja of the appellant-company has been relied. However, on going through his statement, I find that Shri Rajiv Juneja in his statement nowhere stated that the Angles, Channels, Plates, Steel Wires etc. had been used for fabrication of supporting structures. There is no mention in this stat....