https://www.taxtmi.com/caselaws?id=235631 The Appellate Tribunal upheld the Commissioner (Appeals)'s decision, affirming the eligibility of Cenvat credit for steel items used by the respondent in the repair and maintenance of machinery or fabrication of new machinery components for the sugar mill. The Tribunal found that the steel items were indeed utilized for these purposes, as evidenced by specific uses detailed by the Commissioner (Appeals) and supported by legal precedents. Consequently, the Revenue's appeal was dismissed, and the department's Cross Objection was disposed of accordingly. en-us Fri, 07 Jun 2013 00:00:00 +0530 Mon, 11 Nov 2013 12:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235631 The Appellate Tribunal upheld the Commissioner (Appeals)'s decision, affirming the eligibility of Cenvat credit for steel items used by the respondent in the repair and maintenance of machinery or fabrication of new machinery components for the sugar mill. The Tribunal found that the steel items were indeed utilized for these purposes, as evidenced by specific uses detailed by the Commissioner (Appeals) and supported by legal precedents. Consequently, the Revenue's appeal was dismissed, and the department's Cross Objection was disposed of accordingly. Case-Laws Central Excise Fri, 07 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235631