CENVAT Credit eligible on items of iron & steel used in maintenance of existing plant & machinery

J. K. Cement Works Vs Commissioner, Central Goods & Service Tax (CESTAT Delhi) Commissioner (Appeals) disallowed Cenvat credit totalling Rs. 2,50,195/-, which was mainly on account of iron and steel structure, tower material, steel casting. Appellant inter alia urges that admittedly these items have been used by the appellant in the factory of production. These items have been used in repair and maintenance of the existing plant and machinery and also in fabrication of structural to support the manufacturing machinery, without which no manufacture can take place of the excisable goods. Th...