2019 (4) TMI 1557

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....spondent. P.C: This is an Appeal under Section 35G of the Central Excise Act, 1944 (the Act), challenges the order dated 20th November, 2017 passed by the Customs, Excise and Service Tax Appellate Tribunal (the Tribunal).   2. The Appellant urges only the following question of law for our consideration: "Whether on the facts and in the circumstances of the case and in law, the Tribunal w....

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....004 (the Credit Rules 2004). The Deputy Commissioner of Central Excise demanded the CENVAT Credit taken on the said products as not being as capital goods or even inputs under the Credit Rules, 2004. This demand was confirmed in appeal by the Commissioner of Central Excise (Appeals). 5. On further appeal, the Tribunal by the impugned order dismissed the Appellant's Appeal. This by holding tha....

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....of repairs and maintenance of machinery. Thus, satisfying the definition of inputs as not hit by the exclusion clause found in Rule 2(k) of the Credit Rules, 2004. 7. We note that the impugned order of the Tribunal after making a specific reference to Rule 2(k) of the Credit Rules 2004 which defines inputs and also the Appellant's case that the said products are use for repairs does not deal ....

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....st the Respondent Revenue. 9. Before closing, we may point out that the decision relied upon by the Appellant viz. Vandana Global Ltd. V/s. Commissioner of Central Excise 2018 (16) GSTL 462 of the Chhattisgarh High Court and the decision of the Gujarat High Court in Mundra Ports & Special Economic Zone Ltd., v/s. CCE and Customs 2015 (39) STR 726 and the Madras High Court in the case of Thiru Apo....