2024-VIL-392-CESTAT-ALH-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise – Section 11A(1) of Central Excise Act, 1944 – Rule 14 of CENVAT Credit Rules, 2004 – Disallowance of Cenvat Credit – Sustainability – Appeal is directed against order in appeal of Commissioner (Appeals) upholding Order-in-Original passed by Adjudicating Authority disallowing Cenvat Credit availed by Appellant and order for recovery of same under provisions of Rule 14 of the Rules read with Section 11A(1) of the Act – Whether lower authorities are justified in disallowing Cenvat Credit taken on items such as Channels, Plates, HR Coils etc. of iron and steel used in repair and maintenance of capital goods within factory – HELD – Cenvat credit is available only on items, which are excisable goods covered under definition of capital goods under the Rules and used in factory of manufacturer – If product is not integrally connected with process of manufacture and which does not result in utilization of such product directly or indirectly in to manufacture of finished product, then such a product cannot be said to be input utilized for or in relation to manufacture of final product – Issue involved in matter is in respect of admissibility of CENVAT Credit in respect of Channels, Plates, HR Coils etc. of iron and steel used in repair and maintenance of capital goods within factory – Activity of repair and maintenance of plant and machinery is an activity which has direct nexus with manufacture of final products and goods used in this activity would be eligible for Cenvat credit – Impugned order passed by Commissioner (Appeals) set aside – Appeal allowed
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