https://www.taxtmi.com/caselaws?id=252987 The Tribunal ruled in favor of the applicants, allowing the waiver of predeposit of cenvat credit demand, interest, and penalty related to the denial of credit on parts and accessories used for the repair and maintenance of the captive power plant. The Tribunal emphasized the nexus between activities integral to manufacturing and eligibility for cenvat credit, considering items used for plant and machinery repair as integral to the manufacturing process. The Tribunal referred to a previous Division Bench decision in the appellant's case and granted the stay application, directing the appeals to be linked for a regular hearing before the Division Bench. en-us Wed, 30 Jul 2014 00:00:00 +0530 Mon, 10 Nov 2014 16:16:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252987 The Tribunal ruled in favor of the applicants, allowing the waiver of predeposit of cenvat credit demand, interest, and penalty related to the denial of credit on parts and accessories used for the repair and maintenance of the captive power plant. The Tribunal emphasized the nexus between activities integral to manufacturing and eligibility for cenvat credit, considering items used for plant and machinery repair as integral to the manufacturing process. The Tribunal referred to a previous Division Bench decision in the appellant's case and granted the stay application, directing the appeals to be linked for a regular hearing before the Division Bench. Case-Laws Central Excise Wed, 30 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252987