https://www.taxtmi.com/caselaws?id=76486 Aluminium sheets used to replace worn-out boiler parts in repair and maintenance were treated as part of the machinery and therefore as capital goods for Cenvat credit purposes. On that basis, materials used to restore machinery through replacement of worn components were held eligible for credit, supported by earlier decisions on plates used for machinery repair. The denial of Cenvat credit was therefore incorrect, and credit was held admissible to the assessee. en-us Tue, 22 Sep 2009 00:00:00 +0530 Mon, 28 Jun 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76486 Aluminium sheets used to replace worn-out boiler parts in repair and maintenance were treated as part of the machinery and therefore as capital goods for Cenvat credit purposes. On that basis, materials used to restore machinery through replacement of worn components were held eligible for credit, supported by earlier decisions on plates used for machinery repair. The denial of Cenvat credit was therefore incorrect, and credit was held admissible to the assessee. Case-Laws Central Excise Tue, 22 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76486