HINDUSTAN ZINC LTD. Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) THESE three appeals are filed by M/s. Hindustan Zinc Ltd. (hereafter referred to as appellant) as per details given below:

(2.) LD . Advocate for the appellants submits that services are used in relation for renovation and repair of the factory and these are activities relating to business as defined under Rule 2(1) of the Cenvat Credit Rules, 2004. He submits that manufacturing activity undertaken by the appellants comprises of making of concentrate by purification of ores. Entire purification process involves handling of abrasive, corrosive materials and acids which lead to corrosion of metallic and others surfaces which are to be removed periodically from the main machines and are to be replaced with new ones. Appellant has given contract for Dismantling, Sorting and transportation of such scraps from under ground area, surface area and mill area to Central Store, wherefrom it is auctioned. Input services in question are in relation to repair and renovation of the factory and are very much covered in the definition of input services.

(3.) AFTER hearing both the sides, I find that it is contention of the appellant that input services are used in repair and renovation of that factory. Input Services is defined under Rule 2(1) of the Cenvat Credit Rules, Rules, 2(1) reads as under: - -