TaxTMI 
TaxTMI 
2023 (8) TMI 703
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....ellant are entitled for Cenvat credit on inputs 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....
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....OL-727-CESTAT-AHM. (iii) Pr. Commr. of Cus. & C.Ex., Raipur 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 14....
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.... for approaching or reaching out plant/processing units of refinery. It is a Technological necessity without which the processing unit cannot perform. Capital goods used for fabricating 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- ....
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....tenance activities are essential for smooth manufacturing operations without which manufacturing activity is not feasible, therefore, the cenvat credit is clearly admissible. Railway line material is used to move inputs/ raw material and manufactured goods within 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. ....
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.... (I) Ltd. 2010 (257) ELT 29 (Kar.) 6. In view of the above, it can be seen that on every item, this Tribunal has considered the admissibility of the cenvat credit and in various judgments, it was held that the credit is admissible on the goods in question. Therefore, following the precedent decisions of this Tribunal and various courts, we are the view that the appellant is entitled for the Cenvat credit on the said goods. Accordingly, we set aside the impugned order and allow the 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 manu....