2017 (8) TMI 304

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....period January 2007 to October 2011 in respect of M.S. Plate, S. S. Plate, H.R. Plate, Aluminium Coils, G.I. Earthing Strips etc., used in repairing of capital goods in the factory premises of the appellant. 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 Shri J. C. Patel for the appellant submitted that M.S. Plate, S. S. Plate, H.R. Plate, Aluminium Coils, G.I. Earthing Strips etc., were used for repair and maintenance of their capital goods as defined under Rule 2(a) CCR, 2004 with in the factory premises of the appellan....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Zinc Ltd. (supra) wherein Hon'ble High Court has held that MS/SS plates used in the workshop meant for repair and maintenance 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-Streng....