2018 (9) TMI 736 – CESTAT HYDERABAD – TMI – CENVAT Credit – inputs – Welding Electrodes, Steel Plates, Sheets and Angles which were used exclusively for repair and maintenance within the factory premises – period May 2015 to March 2016 – Held that:- There is no dispute as to the fact that the Welding Electrodes, Steel Plates and Sheets, Angles were used exclusively for repairs and maintenance within the factory during the period May, 2015 to March, 2016 – It is seen from the records, these repairs and maintenance was in respect of the plant and machinery which is used for manufacturing of final products was the claim which has not been disputed by the lower authorities.
–
The definition of Input includes all goods used in the factory by the manufacturer of the final products. In the case in hand, it is undisputed that appellant is a manufacturer and has used various inputs in this case, exclusively for repairs and maintenance of plant and machinery which are used for the manufactu
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
eedings issued by the said show cause notice. Revenue was preferred an appeal before the First Appellate Authority who following the judgment of the Hon ble High Court of Andhra Pradesh in the case of Sree Rayalaseema Hi Strength Hypo Ltd., [2012 (278) ELT 167] set aside the Order-in-Original. 4. On careful consideration of submissions made by both sides, I find that the Adjudicating Authority was correct in setting aside the demands raised by the show cause notice, for more than one reason. 5. Firstly, there is no dispute as to the fact that the Welding Electrodes, Steel Plates and Sheets, Angles were used exclusively for repairs and maintenance within the factory during the period May, 2015 to March, 2016. The First Appellate Authority has categorically recorded the same and not disputed as to the exclusive usage of this inputs for repairs and maintenance. It is seen from the records, these repairs and maintenance was in respect of the plant and machinery which is used for manufactur
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
t for the provision of any taxable service specified in sub-clauses (zn), (zzl), (zzm), (zzq), (zzzh) and (zzzza) of clause (105) of section 65 of the Finance Act; C) Capital goods except when used as parts or components in the manufacture of a final product; D) Motor vehicles; E) Any goods, such as food items, goods used in a guesthouse, residential colony, club or a recreation facility and clinical establishment, when such goods are used primarily for personal use or consumption of any employee; and F) Any goods which have no relationship whatsoever with the manufacture of a final product. It can be seen from the above reproduced definition, the said definition includes all goods used in the factory by the manufacturer of the final products. In the case in hand, it is undisputed that appellant is a manufacturer and has used various inputs in this case, exclusively for repairs and maintenance of plant and machinery which are used for the manufacturing activity. 6. In my considered vie
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =