https://www.taxtmi.com/caselaws?id=329003 The Tribunal allowed the appeal by M/s U. G. Sugar & Industries Ltd., remanding the matter to the adjudicating authority for reassessment of the eligibility of Cenvat credit amounting to Rs. 87,211/- on H.R. Plates, shapes, and sections used for repair and maintenance of capital goods. The Tribunal emphasized that inputs used in the maintenance of plant and machinery, considered capital goods, are eligible for credit. Due to the lack of clarity on the specific usage of the items, the Tribunal set aside the order and directed a fresh determination in accordance with relevant legal principles. en-us Wed, 28 Oct 2015 00:00:00 +0530 Mon, 20 Jun 2016 13:16:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329003 The Tribunal allowed the appeal by M/s U. G. Sugar & Industries Ltd., remanding the matter to the adjudicating authority for reassessment of the eligibility of Cenvat credit amounting to Rs. 87,211/- on H.R. Plates, shapes, and sections used for repair and maintenance of capital goods. The Tribunal emphasized that inputs used in the maintenance of plant and machinery, considered capital goods, are eligible for credit. Due to the lack of clarity on the specific usage of the items, the Tribunal set aside the order and directed a fresh determination in accordance with relevant legal principles. Case-Laws Central Excise Wed, 28 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329003