https://www.taxtmi.com/caselaws?id=126252 Items used for repair and maintenance of machinery, storage of liquid, as accessories to plant and machinery, and as material handling equipment were treated as eligible for Cenvat credit because they had the requisite nexus with factory use and fell within the statutory definition of input. Parts, components and accessories of eligible equipment were also covered, and items used in manufacturing capital goods for use in the factory were similarly accepted. On that basis, denial of credit was unsustainable and credit was held allowable on the disputed items. en-us Fri, 27 Feb 2009 00:00:00 +0530 Sat, 03 Nov 2012 17:08:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126252 Items used for repair and maintenance of machinery, storage of liquid, as accessories to plant and machinery, and as material handling equipment were treated as eligible for Cenvat credit because they had the requisite nexus with factory use and fell within the statutory definition of input. Parts, components and accessories of eligible equipment were also covered, and items used in manufacturing capital goods for use in the factory were similarly accepted. On that basis, denial of credit was unsustainable and credit was held allowable on the disputed items. Case-Laws Central Excise Fri, 27 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126252