2025 (10) TMI 551

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.... raised against them in terms of Show Cause Notice (SCN) dated 31.10.2012 and 14.04.2013. 2. The brief fact relevant to the issue is that the appellants were using Cenvat Credit in respect of HR Plates, HR Sheets and HR Plates falling under the heading 7208 3710, 7208 3730 and 7208 5210 of the Central Excise Tariff, which were not covered within the definition of inputs as per Cenvat Credit Rules, 2004 (CCR). It was also felt that the said goods cannot be treated as input for manufacture of capital goods also in terms of Rule 2 of CCR 2004 as the storage tank is not goods. 3. Appellant have mainly contested that the entire SCN is based on wrong premises that these goods were used in their refinery for installation of storage tanks, wherea....

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....aintenance and repairs of capital goods and such activity of repair and maintenance cannot be considered as manufacturing process for manufacture of storage tanks and hence it can not be said goods used for repair and maintenance are used in manufacture of capital goods. 7. We have gone through various case laws and especially the decisions of the Tribunal in their own case covering different period. These orders are summarised as under: Period Appeal No. Amount Citation of decision April 2005 to January 2006 E/858/2007-DB Rs. 84,11,448/- Final Order No. A/30767/2016 2006-07 E/221/2009-DB & E/865/2007-DB   2015-TIOL-2565-CESTAT-BANG February 2007 to November 2007 E/708/2012 Rs. 2,05,38,886/- Final Order N....

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....s and there being no question of law, dismissed the appeal of the Revenue. Therefore, the said judgement has attained finality in respect of their own case in so far as eligibility of these items for repair and maintenance are concerned. We have also gone through the order of the Hon'ble Supreme Court in the case of The Kisan Cooperative Sugar Factory Ltd., Vs Commissioner of Central Excise, Meerut-1 [2023 (12) TMI 1303 (SC)], wherein, interalia, a bunch of appeals involving similar issues i.e. whether various products including MS Plates used within the factory of the assessee for repair and maintenance, fabrication and up-keep of capital goods would be eligible for credit or otherwise, were decided by Hon'ble Supreme Court after going thr....