https://www.taxtmi.com/caselaws?id=123111 The court upheld the Commissioner (Appeals) order allowing Cenvat credit on iron and steel items used for installation of a batch vessel, essential for the plant and machinery. The items were deemed integral to the machine's functioning, supported by Tribunal and High Court decisions emphasizing the importance of proper maintenance. Denying credit for such essential items would impede the machinery's operation. The judgment affirmed the eligibility of these items for Cenvat credit, ensuring the smooth functioning of the plant and machinery. en-us Tue, 09 Oct 2007 00:00:00 +0530 Thu, 06 Sep 2012 15:04:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123111 The court upheld the Commissioner (Appeals) order allowing Cenvat credit on iron and steel items used for installation of a batch vessel, essential for the plant and machinery. The items were deemed integral to the machine's functioning, supported by Tribunal and High Court decisions emphasizing the importance of proper maintenance. Denying credit for such essential items would impede the machinery's operation. The judgment affirmed the eligibility of these items for Cenvat credit, ensuring the smooth functioning of the plant and machinery. Case-Laws Central Excise Tue, 09 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123111