https://www.taxtmi.com/caselaws?id=237719 Cenvat credit was held admissible on plates, coils and strips used for repair and maintenance of capital goods, because they were not used as supporting structures or foundations of machinery. The Tribunal followed earlier decisions and a jurisdictional High Court-backed view that materials used to repair or maintain plant and machinery can qualify for credit, and it rejected the department's attempt to distinguish replacement materials from those used in original manufacture. On that basis, it found the denial of credit unsustainable and held that the assessee had made out a prima facie case for relief against recovery, resulting in stay of the confirmed dues and penalties pending disposal of the appeal. en-us Fri, 20 Sep 2013 00:00:00 +0530 Sat, 05 Oct 2013 08:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237719 Cenvat credit was held admissible on plates, coils and strips used for repair and maintenance of capital goods, because they were not used as supporting structures or foundations of machinery. The Tribunal followed earlier decisions and a jurisdictional High Court-backed view that materials used to repair or maintain plant and machinery can qualify for credit, and it rejected the department's attempt to distinguish replacement materials from those used in original manufacture. On that basis, it found the denial of credit unsustainable and held that the assessee had made out a prima facie case for relief against recovery, resulting in stay of the confirmed dues and penalties pending disposal of the appeal. Case-Laws Central Excise Fri, 20 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237719