2017 (9) TMI 147

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....r the appellant. Heard Ld. AR for the Revenue. 2. This is an appeal filed against order-in-appeal No. AHM-EXCUS-001-APP-034-2015-16 dated 26.11.2015 passed by Commissioner(Appeals) Ahmedabad. 3. Briefly stated the facts of the case are that the appellant had availed CENVAT credit of duty paid on MS Channels, MS Plate, MS Angle etc. used the same for repair and maintenance of the capital good....

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....ntral Excise, Lucknow - 2013 (292) ELT 394 (Tri.-Del.), Commissioner of Central Excise, Customs & Service tax, Visakhapatanam-I Vs. Jindal Stainless Ltd. - 2016 (343) ELT 527 (Tri.-Bang.) and Sarjoo Sahkari Chini Mills Ltd. Vs. Commissioner of Central Excise, Lucknow - 2009 (248) ELT 559 (Tri.-Del.).This Tribunal in Kissan Sahakari Chini Mills Ltd's case (supra) after analysing the principle o....

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....erein 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. Sin....

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....inition of input in Rule 2(k) of the Cenvat Credit Rules, 2004 - used in or in relation to manufacture of final products, whether directly or indirectly and whether contained the final products or not is much wider than the scope of the expression used in manufacture of and therefore the expression- used in or in relation to manufacture of final product, whether directly or indirectly in the defin....