Input credit on maintenance items for capital goods held admissible where used for repairs and upkeep.

Input credit on HR Plates, MS Plates, SS Plates, Weld and similar items used for repairs and maintenance of capital goods was held admissible because the goods were admittedly deployed for maintaining capital goods. The cited authorities had already recognised credit on such maintenance items, and the denial of credit was therefore unsustainable. The analysis treated the issue as settled in favour of admissibility, and the assessee succeeded.

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Issues: Whether input credit on HR Plates, MS Plates, SS Plates, Weld and similar items used for repairs and maintenance of capital goods is admissible.

Analysis: The items were admittedly used for repairs and maintenance of capital goods. The cited authorities had already held that credit on such items is available where they are used for maintaining capital goods. The issue was therefore treated as settled and the denial of credit was unsustainable.

Conclusion: Input credit on the items used for repairs and maintenance of capital goods was admissible, and the assessee succeeded.

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