https://www.taxtmi.com/caselaws?id=244854 The Tribunal ruled in favor of the respondent, allowing Cenvat credit on steel items used for repair and maintenance of machinery in a sugar mill. It held that such items are essential for smooth manufacturing operations, qualifying for the credit as they contribute to maintaining plant and machinery efficiency. The Tribunal dismissed the Revenue's appeal and disposed of the respondent's cross-objection in their favor, emphasizing the importance of items used for machinery repair and maintenance in the manufacturing process. en-us Fri, 31 May 2013 00:00:00 +0530 Tue, 11 Mar 2014 06:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244854 The Tribunal ruled in favor of the respondent, allowing Cenvat credit on steel items used for repair and maintenance of machinery in a sugar mill. It held that such items are essential for smooth manufacturing operations, qualifying for the credit as they contribute to maintaining plant and machinery efficiency. The Tribunal dismissed the Revenue's appeal and disposed of the respondent's cross-objection in their favor, emphasizing the importance of items used for machinery repair and maintenance in the manufacturing process. Case-Laws Central Excise Fri, 31 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244854