2017 (9) TMI 149

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....ars etc., used for repair and maintenance of Capital goods installed in the factory. Alleging that these items are not eligible to credit, Show Cause Notice was issued to them for recovery of Rs. 49,574/- for the period June 2015 to February 2016. On adjudication, the demand was confirmed alongwith interest and Rs. 5,000/- penalty was imposed. On appeal, Ld. Commissioner (Appeals) upheld the impugned order. Hence, the present appeal. 3. The Ld. Advocate Shri Rahul Gajera for the appellant submits that all these items were used for repair and maintenance of the plant and machinery and hence, eligible to credit as per the definition of input prescribed under Rule 2(k) of CCR, 2004in view of the judgments in the case of Shree Kamrej Vibhag ....

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.... used for repair and maintenance of plant and machinery are eligible for cenvat credit, stands decided in favour of the Appellant by Hon'ble Rajasthan High Court in the case of Hindustan 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 wo....