https://www.taxtmi.com/caselaws?id=245463 The Tribunal allowed the appeal, overturning the Commissioner (Appeals)' decision to disallow Cenvat credit on M.S. Plates, M.S. Angles & Joist, HR sheets. The judge found these items eligible for credit as they were used for repair, maintenance of machinery, or fabrication of machinery parts, in line with relevant case laws. The Commissioner (Appeals) failed to provide reasons for disregarding these precedents, leading to the conclusion that disallowing credit for items used in such activities was unjustified. Consequently, the appeal was allowed, and the disallowance of Cenvat credit on these items was set aside. en-us Thu, 04 Aug 2011 00:00:00 +0530 Mon, 31 Mar 2014 06:12:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245463 The Tribunal allowed the appeal, overturning the Commissioner (Appeals)' decision to disallow Cenvat credit on M.S. Plates, M.S. Angles & Joist, HR sheets. The judge found these items eligible for credit as they were used for repair, maintenance of machinery, or fabrication of machinery parts, in line with relevant case laws. The Commissioner (Appeals) failed to provide reasons for disregarding these precedents, leading to the conclusion that disallowing credit for items used in such activities was unjustified. Consequently, the appeal was allowed, and the disallowance of Cenvat credit on these items was set aside. Case-Laws Central Excise Thu, 04 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245463