https://www.taxtmi.com/caselaws?id=213118 The Tribunal allowed the appeal, clarifying that goods used as paints for repair and maintenance purposes are eligible for Cenvat credit if received and used within the factory premises, in accordance with Rule 2(K) of the Cenvat Credit Rules. The decision overturned the Ld. Commissioner (Appeals)'s ruling, which upheld the denial of credit, emphasizing that the paints used for painting machinery and pipes qualified as inputs under the rules. en-us Wed, 15 Jun 2011 00:00:00 +0530 Mon, 18 Mar 2013 17:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213118 The Tribunal allowed the appeal, clarifying that goods used as paints for repair and maintenance purposes are eligible for Cenvat credit if received and used within the factory premises, in accordance with Rule 2(K) of the Cenvat Credit Rules. The decision overturned the Ld. Commissioner (Appeals)'s ruling, which upheld the denial of credit, emphasizing that the paints used for painting machinery and pipes qualified as inputs under the rules. Case-Laws Central Excise Wed, 15 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213118