https://www.taxtmi.com/caselaws?id=269496 The appeal was dismissed as the court upheld the lower authorities' decision to allow Cenvat Credit on items used for manufacturing capital goods rather than just for repairs and maintenance of plant and machinery. The Revenue's failure to provide substantial evidence to refute the lower authorities' findings resulted in the dismissal of the appeal. The judgment emphasized the significance of examining the actual usage of items in determining eligibility for Cenvat Credit, ultimately ruling in favor of the respondent. en-us Thu, 21 May 2015 00:00:00 +0530 Mon, 15 Feb 2016 14:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269496 The appeal was dismissed as the court upheld the lower authorities' decision to allow Cenvat Credit on items used for manufacturing capital goods rather than just for repairs and maintenance of plant and machinery. The Revenue's failure to provide substantial evidence to refute the lower authorities' findings resulted in the dismissal of the appeal. The judgment emphasized the significance of examining the actual usage of items in determining eligibility for Cenvat Credit, ultimately ruling in favor of the respondent. Case-Laws Central Excise Thu, 21 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269496