https://www.taxtmi.com/caselaws?id=236013 M.S. sheets and welding electrodes used within the factory for repair and maintenance of machinery and capital goods were held eligible for Cenvat credit under Rule 2(a) of the Cenvat Credit Rules, 2004. The reasoning followed the settled position that credit is admissible where inputs are used to manufacture parts and components of capital goods, and where materials are used for repair and maintenance of capital goods inside the factory. M.S./S.S. plates used in a workshop for such repair work were also treated as eligible. The order in appeal was set aside, and the appeal was allowed. en-us Mon, 20 May 2013 00:00:00 +0530 Mon, 12 Aug 2013 08:52:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236013 M.S. sheets and welding electrodes used within the factory for repair and maintenance of machinery and capital goods were held eligible for Cenvat credit under Rule 2(a) of the Cenvat Credit Rules, 2004. The reasoning followed the settled position that credit is admissible where inputs are used to manufacture parts and components of capital goods, and where materials are used for repair and maintenance of capital goods inside the factory. M.S./S.S. plates used in a workshop for such repair work were also treated as eligible. The order in appeal was set aside, and the appeal was allowed. Case-Laws Central Excise Mon, 20 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236013