Modvat/Cenvat credit on repair and maintenance inputs referred to Larger Bench to resolve conflicting views.

Modvat/Cenvat credit on inputs used for repairs and maintenance of machinery remained unresolved because the Tribunal referred the issue to the Hon'ble President for consideration by a Larger Bench. The reference was made to reconcile conflicting views on admissibility of credit in such circumstances, so no final determination on the merits of the claim was reached in this decision.

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Outcome: The appeal did not result in a final determination on the admissibility of Modvat/Cenvat credit on inputs used for repairs and maintenance of machinery, as the matter was placed before the Hon'ble President for reference to a Larger Bench to resolve conflicting views.

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