2018 (5) TMI 1507

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....e Per: Dr. D. M. Misra None present for the Respondent. Heard the Cd. AR for the Revenue. 2. This is an appeal filed against the order-in-appeal No. KCH-EXCUS-000-APP-137-2017-18 dated 20.12.2017 passed by Commissioner (Appeals), Central Excise, and GST-Rajkot. 3. The short issue involved in the present appeal is: whether the appellant are entitled to avail Cenvat credit of the duty pa....

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....hat MS Angles, Channels, Beams etc., used in Repair and Maintenance of Plant and Machinery in the factory is admissible to credit. This issue has been considered by this Tribunal in Kissan Sahakari Chini Mills Ltd's case (supra) after analysing the principle of law of this Tribunal observed as under:- "5. I have considered submissions from both the sides and perused the records. I find that....

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....inery 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 High Courts as mentioned above, have held that the inputs used for repair and maintenan....

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....ion 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 definition of input in Rule 2(2) would cover all the goods whose use is commerc....