https://www.taxtmi.com/caselaws?id=251919 Cenvat credit was denied on PP bags used only to pack and transport imported raw sugar from the port to the factory, because they were not treated as goods used in relation to manufacture. Credit was allowed on welding electrodes and steel items such as MS angles, channels and plates where the record supported use for repair and maintenance of plant and machinery, including fabrication of replacement components, and the Department's contrary claim rested on presumption. The result was partial relief: credit on PP bags remained disallowed, while credit on repair and maintenance inputs was upheld. en-us Thu, 07 Aug 2014 00:00:00 +0530 Sat, 04 Oct 2014 09:04:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251919 Cenvat credit was denied on PP bags used only to pack and transport imported raw sugar from the port to the factory, because they were not treated as goods used in relation to manufacture. Credit was allowed on welding electrodes and steel items such as MS angles, channels and plates where the record supported use for repair and maintenance of plant and machinery, including fabrication of replacement components, and the Department's contrary claim rested on presumption. The result was partial relief: credit on PP bags remained disallowed, while credit on repair and maintenance inputs was upheld. Case-Laws Central Excise Thu, 07 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251919