2017 (1) TMI 1384

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....S. (Judicial Member) Two issues are involved in the above two appeals which are as under: i) Whether credit is admissible on Welding Electrodes and Gases used in repair and maintenance. ii) Whether credit is admissible on MS Plates, Sheets, etc., used for repair and maintenance and also for fabrication of capital goods. 2. This Tribunal vide Final Order No. A/30930/2016 dated 30.09.2016 in t....

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....ice the appellant has stated that the MS items were used for manufacture of capital goods. It is stated therein the MS items were used for re-conditioning of worn out equipment and erection/fabrication of new equipment and connected ducting within the factory of production therefore and are used directly or indirectly in the manufacture of final products. In para 5 of the Order-in-Original it is s....