2015 (12) TMI 800

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the Respondent : Shri P.K. Mittal, Advocate ORDER Per Ashok Jindal: Revenue is in appeal against the impugned order wherein both the lower authorities have allowed Cenvat Credit on MS plates, MS Angle, MS Channel, Steel, Aluminum sheets & bar & rods that were used by the respondent for repairs and maintenance of capital goods on the ground that Cenvat Credit on these items is not availab....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....repared. It is found that these capital goods are namely installation of Zero Mill, upgradation of Mill base frame, upgradation of Truck Trippler, Addition of pump in mill house, Modification of crane carrier, Additon of rotary screen, Installation of Turbine, Modification of Existing distribution panel, texmaco boiler steam distribution network, extension of gantry, interfacing / addition of semi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....and Ext of Mill, NK 1503 Centrifugal Machine, Installation for 100 Ton pan, addition of Vacuum Filter, Widening of Cane Carrier, Replacement of Head End Shaft, shifting of stork mill carrier, raising height of sugar grader, sugar weighing & bagging machine, DG set with alternator and panel, shifting of stork mill, New truck trippler at stork mill installation of falling film evaporator, air compre....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tements were different is not correct. In fact, they speak about the same facts and need to be interpreted in the right spirit. This is also observed that in the impugned SCNs there is no allegation about being used in the repair and maintenance of the existing plant and machinery. In view of the explanation the definition of input the admissibility of Cenvat is that the input should be used in th....