2012 (12) TMI 936

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... appellant had sent induction furnace for repairs and repairing unit paid duty on the repairing cost and the appellant availed cenvat credit of duty paid by repairer. The period during which credit was taken on 7/6/2006, 25/01/2007 and 17/01/2007 and the total credit availed is Rs.62,000/-. Since the appellant is treating the goods as capital goods, 50% was availed in the first year and the balanc....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cular was issued by the Board vide F. No.267/11/2010/CX dated 8/07/2010 wherein it was clarified that the credit would not be admissible on inputs used for repair and maintenance of capital goods. He submits that this circular was issued after the decision of the Tribunal in the case of Vandana Global Ltd. [2010 (253) ELT-440 (Tri.-LB)] wherein it was held that Steel angles, Channel etc. used for ....