https://www.taxtmi.com/caselaws?id=243951 The Tribunal rejected the Revenue's appeal and upheld the eligibility of CENVAT credit for the appellant. Relying on legal precedents and emphasizing the importance of repair and maintenance activities for manufacturing operations, the Tribunal concluded that inputs used for such purposes qualify for credit. Referring to previous decisions and principles discussed in various cases, the Tribunal found no need to refer the issue to a Larger Bench or Division Bench, affirming the decision to grant the appellant CENVAT credit. en-us Tue, 03 Dec 2013 00:00:00 +0530 Sat, 06 Sep 2014 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243951 The Tribunal rejected the Revenue's appeal and upheld the eligibility of CENVAT credit for the appellant. Relying on legal precedents and emphasizing the importance of repair and maintenance activities for manufacturing operations, the Tribunal concluded that inputs used for such purposes qualify for credit. Referring to previous decisions and principles discussed in various cases, the Tribunal found no need to refer the issue to a Larger Bench or Division Bench, affirming the decision to grant the appellant CENVAT credit. Case-Laws Central Excise Tue, 03 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243951