2018 (3) TMI 601

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....i G.R. Singh, Authorized Representative (DR) - for the Respondent. ORDER Per. Anil Choudhary The issue in these appeals relates to allowability of Cenvat credit on itemwise second Mill Plates, TMT bars, MS Angle, Channel, Joists, Mill Plate, G.C. Sheet, Chequred Plate, as mentioned in Annexure II to the show cause notice dated 06/05/2001 for the period July 2010 to January 2011 and a simi....

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....e issue no longer res-integra. In the similar facts and circumstances the coordinate bench of this Tribunal in final order No.A/52998/2015 - SM (BR) dated 20/05/2015 in Excise appeal No.E/55427/2013 - EX (SM) pleased to hold that the goods, in question, are necessary for running and maintenance of plant and up-keeping of the machinery. Thus, these are directly required in the manufacturing of the ....

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....of final/dutiable products. In retain/periodical maintenance, the worn out/rested and protection parts of plant and machinery are required to be repair and or replaced. Further, without proper appeal and maintenance the plant and machinery cannot function and manufacture of dutiable finished products is not possible. 5. The learned AR for Revenue relies on the impugned order and further states ....

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....or electricity used in or in relation to manufacture of final products or for the purpose within the factory of production. I further find that the items/inputs under dispute squarely fall within the definition of input as  herein and as applicable during the relevant period. I also observed that although production may be theorically possible without repair and maintenance but in all practic....