TaxTMI 
TaxTMI 
2015 (6) TMI 821
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....ter had been remanded with a direction to consider the issue in the light of decision of this Tribunal in the case of M/s. Vandana Global Ltd. Vs. CCE, Raipur [2010 (253) E.L.T. 440 (Tri.-LB)] and the decision of Hon'ble Supreme Court in the case of Madras Cements Ltd. Vs. CCE -2010 (254) E.L.T. 3 (S.C.). CENVAT credit has been rejected on the ground that the impugned goods were used in immovable structures such as furnace which do not qualify as excisable goods. 2. The Commissioner (Appeals) in the impugned order allowed the credit taking note of the details of usage of the impugned goods submitted by them and relying on the decision in the case of CCE, Raipur V. Bharat Aluminium Co. Ltd. [2009 (249) E.L.T. 388 (Tri.-Del.)]. 3. Reven....
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....nsel to come to the conclusion that credit is admissible. Paragraph 5 is reproduced for better appreciation: "5. I have considered the submissions from both the sides and perused 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 (Appeals) has not disputed the usage of the M.S. Angles, Channels, Plates, H.R. Sheet, etc. The Commissioner (Appeals) has, however, simply relied upon the judgment of Larger Ben....
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.... and without regular repair and maintenance, manufacturing activity is not commercially feasible, the inputs used for repair and maintenance of the plant would be eligible for cenvat credit, I therefore, hold that the impugned order disallowing the cenvat credit is not sustainable. The same is set aside. The appeal is allowed." 6.1. When the plates, sheets etc. are used in maintenance and repair work, the normal conclusion is that sheets, plates etc. are cut into correct size and fitted into the furnace etc. and therefore it can be said that they have attained the character of components, parts etc. This is a logical view that can be taken. In this case, the usage as submitted is as follows: a) HR Plates: Used as part of the repair of duc....