https://www.taxtmi.com/caselaws?id=170824 The appellant's Cenvat credit for duty paid on HR Sheets and Steel Plates used for maintenance of storage tanks was initially denied, but the Tribunal allowed the appeals, granting relief to the appellants. The Tribunal emphasized that items used for replacement of worn-out parts of capital goods become part of the capital goods, making them eligible for credit. The decision was based on precedent rulings, settling the issue without postponing the final decision. en-us Mon, 20 Jan 2014 00:00:00 +0530 Thu, 21 May 2015 15:29:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170824 The appellant's Cenvat credit for duty paid on HR Sheets and Steel Plates used for maintenance of storage tanks was initially denied, but the Tribunal allowed the appeals, granting relief to the appellants. The Tribunal emphasized that items used for replacement of worn-out parts of capital goods become part of the capital goods, making them eligible for credit. The decision was based on precedent rulings, settling the issue without postponing the final decision. Case-Laws Central Excise Mon, 20 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170824