2018 (1) TMI 1439

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....9.1.2015 alleging wrong availment and utilization of CENVAT credit during the period 2010-2011, 2011-12, 2012-13, 2014-15 (up to Sept. 2014) in respect of M.S. HR Coils, Aluminium Coils, Welding Rods etc., used for the purpose of repairing and maintenance of their capital goods. On adjudication, the demand was confirmed with interest and equal amount of penalty imposed. Aggrieved by the said order, the appellant filed an appeal before the Ld. Commissioner (Appeals), who in turn, rejected their appeal. Hence, the present appeal. 3. Ld. C.A. Shri Vikash Agarwal for the appellant submitted that HR Coils, Aluminium Coils, Welding Rods etc, are used for repair and maintenance of various machineries, storage tanks etc., which are all capital g....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....igh 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 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.....