https://www.taxtmi.com/caselaws?id=77831 HC allowed taxpayer's appeal, holding that cenvat credit for repair and maintenance of plant and machinery is permissible where claimed after the 2000 amendment enabling such credit. The court distinguished an earlier adverse tribunal decision, which related to a pre-amendment period, and found the present case governed by the amended law. The tribunal's allowance of credit was upheld as justified under the post-2000 statutory regime. en-us Fri, 09 Apr 2010 00:00:00 +0530 Sat, 30 Aug 2025 11:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77831 HC allowed taxpayer's appeal, holding that cenvat credit for repair and maintenance of plant and machinery is permissible where claimed after the 2000 amendment enabling such credit. The court distinguished an earlier adverse tribunal decision, which related to a pre-amendment period, and found the present case governed by the amended law. The tribunal's allowance of credit was upheld as justified under the post-2000 statutory regime. Case-Laws Central Excise Fri, 09 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77831