https://www.taxtmi.com/caselaws?id=249066 Cenvat credit for MS plates, MS sheets and similar steel items used to repair, maintain or modify existing plant and machinery remains available. Denial cannot be sustained on the different ground that the items were used for supporting structures or foundations where that allegation was absent from the show cause notice; a new basis for denial cannot be introduced at the appellate stage. Steel plates used for repair and maintenance of plant and machinery are eligible inputs for Cenvat credit, rendering the credit denial unsustainable. en-us Tue, 06 Aug 2013 00:00:00 +0530 Thu, 03 Jul 2014 14:39:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249066 Cenvat credit for MS plates, MS sheets and similar steel items used to repair, maintain or modify existing plant and machinery remains available. Denial cannot be sustained on the different ground that the items were used for supporting structures or foundations where that allegation was absent from the show cause notice; a new basis for denial cannot be introduced at the appellate stage. Steel plates used for repair and maintenance of plant and machinery are eligible inputs for Cenvat credit, rendering the credit denial unsustainable. Case-Laws Central Excise Tue, 06 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249066