https://www.taxtmi.com/caselaws?id=209672 The judge ruled in favor of the appellant, holding that dissolved Acetylene Gas and Oxygen Gas are eligible for Cenvat Credit as inputs for repair and maintenance of plant and machinery. The judge set aside the Commissioner (Appeals)'s decision and allowed the appeal based on previous court judgments supporting the eligibility of items used for such purposes. en-us Wed, 04 May 2011 00:00:00 +0530 Tue, 11 Jun 2013 13:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209672 The judge ruled in favor of the appellant, holding that dissolved Acetylene Gas and Oxygen Gas are eligible for Cenvat Credit as inputs for repair and maintenance of plant and machinery. The judge set aside the Commissioner (Appeals)'s decision and allowed the appeal based on previous court judgments supporting the eligibility of items used for such purposes. Case-Laws Central Excise Wed, 04 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209672