TaxTMI 
TaxTMI 
2015 (10) TMI 845
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....n case of Ultratech Cement Ltd. in Appeal No. E/1981/10-Mum vide Final Order No. A/482-484/15/SMB dated 6.2.2015, which is reproduced as under:- "The issue involved in these appeals is as to whether the welding electrodes used in the maintenance of machine etc., the CENVAT Credit on the same is allowable or not? 2. Vide the impugned order dated 18.8.2010, the learned Commissioner (Appeals) in the appeal of the appellant, which is a cement manufacturer, relying on the ruling of the Hon'ble Apex Court in the case of Steel Authority of India Ltd. Vs. Commissioner 2008 (229) ELT A127 (SC) observed that the Hon'ble Supreme Court has upheld the Tribunal's decision in the case of Jaypee Rewa Plant Vs. Commissioner of ....
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....monly known as petrol and motor vehicles, used for providing any output service; Explanation 1.- The light diesel oil, high speed diesel oil or motor spirit, commonly known as petrol, shall not be treated as an input for any purpose whatsoever. Explanation 2.- Input include goods used in the manufacture of capital goods which are further used in the factory of the manufacturer; but shall not include cement, angles, channels, Centrally Twisted Deform bar (CTD) or Thermo Mechanically Treated bar (TMT) and other items used for construction of factory shed, building or laying of foundation or making of structures for support of capital goods;" 5. The learned Counsel for the appellant urges that from a plain reading of....
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....t judgment of the Hon'ble Supreme Court in the case of J.K. Cotton Spinning & Weaving Mills (supra) has a material bearing on the controversy involved in the case before it. It was further noticed that Larger Bench of this Tribunal in the case of Jaypee Rewa case has referred to judgment in the case of J.K. Cotton's case, by reproducing a part of the head note, but then, the very significant continuing next sentence has been omitted from consideration, inasmuch as the sentence following the portion quoted by the Tribunal (left out) is as under: - 'They need not be ingredients or commodities used in the processes, nor must they be directly and actually needed for 'turning out or the creation of goods.' T....
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....e Hon'ble High Court has observed that such MS/SS plates are necessary for carrying out repairs and up-keeping of machinery directly involved in the manufacturing of the end products and accordingly held to be eligible for Modvat credit. Against the said ruling, the Revenue had gone in SLP before the Hon'ble Apex Court and by order dated 6.11.2006, the SLP was dismissed reported at 2007 (214) ELT A115 (SC). 5.3 The learned Counsel further urges that following the law laid down by the Hon'ble Rajasthan High Court in the case of Hindustan Zinc Ltd. (supra), the Hon'ble Chhattisgarh High Court has also in the similar facts and circumstances overruled the Larger Bench's decision of the Tribunal in the case of Jaypee....
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....manufacture of capital goods, which are thereafter used in the factory, they do not qualify as inputs. Repair and maintenance being distinct from manufacture, CENVAT Credit cannot be claimed under Rule 2(k) of the Cenvat Credit Rules, 2004 on the duty paid on welding electrodes used for repair and maintenance of machinery. Accordingly, he prays for dismissing of the appeal. 7. Having considered the rival contentions, we find that from very plain reading of the definition of input as given under Rule 2(k), it is evident that even goods used in relation to, directly or indirectly, in the process of manufacture like, lubricating oils, greases, cutting oils, coolants, accessories of the final products, qualify as input for the purpose ....