2017 (6) TMI 99

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.... in respect of Steel Plate or Sheets, Bar Rounds etc., used for the purpose of repairing and maintenance of their capital goods. On adjudication, the demand was confirmed with interest and equal amount of penalty imposed. Aggrieved by the said order, the appellant filed an appeal before the Ld. Commissioner (Appeals), who inturn, rejected their appeal. Hence, the present appeal. 3. Ld. Advocate Ms. Dimple Gohil for the appellant submitted that the Steel Plates, Sheets, Round Bars, etc, are used for repair and maintenance of their capital goods, namely, fuel gas, main burner, electrical switchgears and panels, DHDS storage tanks etc, which are all capital goods within the definition as defined under Rule 2(a) A of CCR, 2004. Hence, credit a....

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....ntenance of the plant and machinery's would be liable for cenvat credit and also by the judgments of Hon'ble Chhattisgarh High Court in the case of Ambuja Cements Eastern Ltd. v. Commissioner of Central Excise (supra) and Hon'ble Karnataka High Court in the case of Commissioner of Central Excise v. Alfred Herbert (India) Ltd. (supra) wherein Hon'ble High Court have held that the inputs used for repair and maintenance of plant and machinery would be eligible for cenvat credit. The learned departmental representative has cited a contrary judgment of Hon'ble High Court of Andhra Pradesh, in the case of Sree Rayalaseema Hi-Strength Hypo Ltd. v. Commissioner of Customs & Central Excise, Tirupati reported in 2012 (278) E.L.T. 167. Since three....