https://www.taxtmi.com/caselaws?id=233551 The Tribunal allowed the appeal in favor of the appellant, holding that the items used for repair and maintenance of plant machinery were eligible for cenvat credit. The Tribunal emphasized the nexus between the items, repair, and maintenance activities, highlighting that without regular maintenance, manufacturing operations would not be commercially feasible. This decision overturned the earlier rulings by the Commissioner (Appeals) and the Jurisdictional Deputy Commissioner, citing judgments from various High Courts supporting the eligibility of inputs used for repair and maintenance of machinery for cenvat credit. en-us Mon, 25 Mar 2013 00:00:00 +0530 Mon, 28 Aug 2017 12:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233551 The Tribunal allowed the appeal in favor of the appellant, holding that the items used for repair and maintenance of plant machinery were eligible for cenvat credit. The Tribunal emphasized the nexus between the items, repair, and maintenance activities, highlighting that without regular maintenance, manufacturing operations would not be commercially feasible. This decision overturned the earlier rulings by the Commissioner (Appeals) and the Jurisdictional Deputy Commissioner, citing judgments from various High Courts supporting the eligibility of inputs used for repair and maintenance of machinery for cenvat credit. Case-Laws Central Excise Mon, 25 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233551