https://www.taxtmi.com/caselaws?id=1831 Cenvat credit on plain plates and angles used for maintenance and repair of damaged machinery parts was admissible where the materials were ed as used in the machinery and the Chief Engineer's certificate supported that use. The fact that the plates were bought in running length and cut to size within the factory did not defeat eligibility, because that did not alter their functional use as components in machinery. The disallowance was therefore unsustainable. en-us Thu, 26 Apr 2007 00:00:00 +0530 Tue, 15 Apr 2008 10:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1831 Cenvat credit on plain plates and angles used for maintenance and repair of damaged machinery parts was admissible where the materials were ed as used in the machinery and the Chief Engineer's certificate supported that use. The fact that the plates were bought in running length and cut to size within the factory did not defeat eligibility, because that did not alter their functional use as components in machinery. The disallowance was therefore unsustainable. Case-Laws Central Excise Thu, 26 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1831