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2016 (8) TMI 843
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....Shri Yogesh Agarwal, DR for the Respondent ORDER After hearing both the sides we find that the short issue involved in the present appeal is as to whether the appellant is entitled to avail Cenvat Credit on duty paid on various items like lining plates, HRCS lifters, coolers, etc. used in the Clinker and Hammer, etc., which are used by the appellant for replacement, repair and maintenance of....
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.... High Court. The Bench also took into consideration the fact that some of the decisions were upheld by Supreme Court. As such it was held as under: "Repairs and maintenance of plant and machinery is an activity without which smooth manufacturing is not possible. Commercially, manufacturing activity is not possible with malfunctioning machines, and leaking tanks, pipes and tubes. Therefore....