https://www.taxtmi.com/caselaws?id=125986 M.S. rounds and pig iron used for repair and maintenance of plant and machinery were treated as eligible for Cenvat credit because materials necessary to keep the plant and machinery running can qualify as inputs for that purpose. The same principle was applied by relying on earlier authority that allowed credit on steel plates used for repairs and maintenance, distinguishing contrary Tribunal views that denied credit on repair items. On that basis, the goods were held eligible for credit. en-us Fri, 23 Jan 2009 00:00:00 +0530 Thu, 01 Nov 2012 11:12:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125986 M.S. rounds and pig iron used for repair and maintenance of plant and machinery were treated as eligible for Cenvat credit because materials necessary to keep the plant and machinery running can qualify as inputs for that purpose. The same principle was applied by relying on earlier authority that allowed credit on steel plates used for repairs and maintenance, distinguishing contrary Tribunal views that denied credit on repair items. On that basis, the goods were held eligible for credit. Case-Laws Central Excise Fri, 23 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125986