2023 (8) TMI 703

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....puts viz. Welding Electrodes, Wire FLR, Filler Wires, Welding Wire, Wire Rope, material used for railway line and capital goods viz M.S. Gratings / G.I. Coated Gratings. Ld. Commissioner vide impugned order denied the Cenvat credit on the welding Electrodes, Wire FLR, Filler Wires, Welding Wire and Wire Rope on ground that appellant's use of the said goods for repair and maintenance of plant and machinery cannot be considered to have been used 'in or in relation to the manufacture of final products' as they are not used co-extensively with the process of manufacture of petroleum products and hence not integrally connected with the manufacture. Therefore credit is not available to the appellant. The learned Commissioner has also denied the C....

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.... vs. Steel Authority of India Limited -2020 (38) GSTL 171 (Chhattisgarh) (iv) CC. & CEx. vs. ACE Glass Container Limited - 2014 (34)STR 805 (Uttarakhand) (v) Commissioner vs. Singhal Enterprises - 2018 (359)ELT 313 (Chhattisgarh) (vi) Tamilnadu Newsprints & Paper Limited vs. C.C.Ex, Triuchirapalli - 2017 (357) ELT 60 (Mad.) (vii) Ambuja Cements Eastern Limited vs. CCE, Raipur -2010(256)ELT 690 (Chhattisgarh) (viii) Hindustan Zinc Limited vs. UOI - 2008 (228) ELT 517 (Raj.) (ix) Essar Oil Limited vs. CCE & ST, Rajkot - Order No. A/14000/2017 dtd. 20.12.2017-SMC (x) Vikram Cement Vs. CCE, Indore - 2005 (187)ELT 145 (SC) (xi) Commissioner Vs. Alfred Hubert (India) Ltd., - 2010(257) ELT 29 (Kar.) 5. As regard the availment of C....

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....g structural support to plant and machinery used for manufacturing excisable goods, Cenvat credit is admissible. He placed reliance on the following judgments: (i) Nayara Energy Ltd. Vs. CCE &ST , Rajkot -2021-(8)TMI 644 -CESTAT Ahmedabad. (ii) Nayara Energy Ltd. Vs. CCE & ST, Rajkot -2020-TIOL-727-CESTAT-AHM. (iii) Rajasthan Spinning & Weaving Mills - 2010 (255) ELT 481 (SC) (iv) CCE &C.Ex. Vishakhapatnam -II Vs. A.P.P. Mills Ltd. - 2013 (291)ELT 585 (Tri. Bang) (v) Metrochem Industries Ltd. Vs. C.CEx. Vadodara-I- 2013 (292)ELT (Tri. Ahmd.) (vi) Pragati SiliconPvt. Ltd. Vs. C.EX. Delhi - 2007(211)ELT 534 (SC) (vii) CCEX Delhi Vs. Allied Conditioning Corporation (Regd)- 2006(202)ELT 209 (SC) (viii) Banco Products (India) Ltd....

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....ithin the factory premises. The movement of goods through railway track is directly connected to the manufacture of final product, therefore, the credit cannot be denied on these items. We find that the appellant have cited various judgements. There is no dispute that all these items on which the credit was claimed by the appellant have been dealt with in various judgements and the credit was allowed. The input/ capital goods wise chart of relevant judgments are given below: Sr. No. Regarding eligibility to Cenvat Credit Case Law 1. Capital goods/ inputs * Nayara Energy Ltd. Vs CCE & ST Rajkot 2020-TIOL-727-CESTAT-AHM * Rajasthan Spinning & Weaving Mills 2010 (255) ELT 291 ELT 585 * CCE vs A.P. P. Mills Ltd. 2013 (291) ELT 585 (....

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....appeal with consequential relief." Final Order No. A/10084/2020: "4. We have heard both the sides and perused the record. We find that all the items were used exclusively in relation to manufacture of final product in the appellants manufacturing unit. The welding electrode and welding filler wire were used for repair and maintenance of plant and machinery which is necessity to run the production of excisable goods. Therefore, the same is used even if not directly but indirectly indeed in relation to manufacture of final product. As regard material used for railway line the only ground for denial of credit by the adjudicating authority is that the railway line is located outside the factory premises. In the present case railway line ins....