2018 (9) TMI 736

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....for the Respondent. ORDER [Order per: M.V. Ravindran] This appeal is directed against Order-in-Appeal No. GUN-EXCUS-000-APP-224-17-18 dated 07.03.2018. 2. Heard both sides and perused the records. 3. On perusal of records, it transpires that the issue is regarding availment of CENVAT credit of the Central Excise duty paid on Welding Electrodes, Steel Plates, Sheets and Angles which ....

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....e is no dispute as to the fact that the Welding Electrodes, Steel Plates and Sheets, Angles were used exclusively for repairs and maintenance within the factory during the period May, 2015 to March, 2016. The First Appellate Authority has categorically recorded the same and not disputed as to the exclusive usage of this inputs for repairs and maintenance. It is seen from the records, these repairs....

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....iding any output service; but excludes - A) Light diesel oil, high speed diesel oil or motor spirit, commonly known as petrol; B) Any goods used for- a) Construction of a building or a civil structure or a part thereof; or b) Laying of foundation or making of structures for support of capital goods, except for the provision of any taxable service specified in sub-clauses (z....