https://www.taxtmi.com/caselaws?id=219031 The appellate authority ruled in favor of the assessee, allowing Cenvat credit on HR sheets and hot strip mill plates as inputs for manufacturing capital goods. They also permitted credit on welding electrodes for maintenance and repair, citing binding High Court decisions. The authority upheld the admissibility of Cenvat credit on various steel items used in fabricating capital goods, rejecting the Revenue's argument that the steel was for repair. The assessee's appeal was allowed, and the Revenue's appeal was rejected based on legal precedents and interpretations of relevant judgments. en-us Mon, 01 Oct 2012 00:00:00 +0530 Wed, 21 Nov 2012 17:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219031 The appellate authority ruled in favor of the assessee, allowing Cenvat credit on HR sheets and hot strip mill plates as inputs for manufacturing capital goods. They also permitted credit on welding electrodes for maintenance and repair, citing binding High Court decisions. The authority upheld the admissibility of Cenvat credit on various steel items used in fabricating capital goods, rejecting the Revenue's argument that the steel was for repair. The assessee's appeal was allowed, and the Revenue's appeal was rejected based on legal precedents and interpretations of relevant judgments. Case-Laws Central Excise Mon, 01 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219031