https://www.taxtmi.com/caselaws?id=233680 The Tribunal dismissed the Revenue's appeal and upheld the Commissioner (Appeals) decision to allow cenvat credit on welding electrodes, M.S. Angles, Channels, H.R. Sheets used for repair and maintenance of plant and machinery. The Tribunal emphasized the nexus between these items and manufacturing operations, stating that cenvat credit is permissible for inputs essential for smooth manufacturing processes. The decision highlighted the importance of repair and maintenance activities for uninterrupted manufacturing operations, ultimately concluding that the disputed items were eligible for cenvat credit. en-us Mon, 25 Mar 2013 00:00:00 +0530 Sat, 20 Apr 2013 12:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233680 The Tribunal dismissed the Revenue's appeal and upheld the Commissioner (Appeals) decision to allow cenvat credit on welding electrodes, M.S. Angles, Channels, H.R. Sheets used for repair and maintenance of plant and machinery. The Tribunal emphasized the nexus between these items and manufacturing operations, stating that cenvat credit is permissible for inputs essential for smooth manufacturing processes. The decision highlighted the importance of repair and maintenance activities for uninterrupted manufacturing operations, ultimately concluding that the disputed items were eligible for cenvat credit. Case-Laws Central Excise Mon, 25 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233680