https://www.taxtmi.com/caselaws?id=238334 The court ruled in favor of the appellant, allowing the stay application and waiving the requirement of pre-deposit. The judge held that items like MS Plates, Sections, Shapes, Channels used in repair and maintenance of plant and machinery are eligible for Cenvat Credit as inputs based on precedents from various High Courts. The recovery of Cenvat Credit demand, interest, and penalty was stayed until the appeal's final disposal, providing relief to the appellant. en-us Wed, 07 Aug 2013 00:00:00 +0530 Mon, 21 Oct 2013 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238334 The court ruled in favor of the appellant, allowing the stay application and waiving the requirement of pre-deposit. The judge held that items like MS Plates, Sections, Shapes, Channels used in repair and maintenance of plant and machinery are eligible for Cenvat Credit as inputs based on precedents from various High Courts. The recovery of Cenvat Credit demand, interest, and penalty was stayed until the appeal's final disposal, providing relief to the appellant. Case-Laws Central Excise Wed, 07 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238334