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    <title>2007 (11) TMI 649 - CESTAT NEW DELHI</title>
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    <description>The appeal was allowed in the case concerning the denial of Cenvat credit on various materials such as M.S. plates, S.S. plates, and others used for repairing and maintenance of machinery. The Tribunal upheld the decision to allow credit on these items, following precedents and emphasizing their usage in maintenance and repair activities for manufacturing final products. Additionally, the denial of Cenvat credit on Asbestos Graphite Packing was overturned, as it was established that these packings, used to prevent leakage in pipes, are eligible for credit based on relevant case law.</description>
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    <pubDate>Mon, 26 Nov 2007 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=185452</link>
      <description>The appeal was allowed in the case concerning the denial of Cenvat credit on various materials such as M.S. plates, S.S. plates, and others used for repairing and maintenance of machinery. The Tribunal upheld the decision to allow credit on these items, following precedents and emphasizing their usage in maintenance and repair activities for manufacturing final products. Additionally, the denial of Cenvat credit on Asbestos Graphite Packing was overturned, as it was established that these packings, used to prevent leakage in pipes, are eligible for credit based on relevant case law.</description>
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