Tribunal upholds cenvat credit on plant repair materials.

The appellate tribunal in New Delhi upheld the respondent's entitlement to avail cenvat credit on MS round and pig iron for plant and machinery repair. The tribunal dismissed the Revenue's appeal, citing no merit in challenging the credit granted to the respondent, in line with previous rulings by the Rajasthan High Court and the Apex Court.

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The appellate tribunal in New Delhi ruled that the respondent is entitled to avail cenvat credit on MS round and pig iron used for repair and maintenance of plant and machinery. The decision was based on a previous ruling by the Rajasthan High Court, affirmed by the Apex Court. The tribunal dismissed the Revenue's appeal as it found no merit in challenging the cenvat credit allowed to the respondent.

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