https://www.taxtmi.com/caselaws?id=185471 Cenvat credit was treated as admissible for goods used to repair and maintain capital goods and plant and machinery within the factory because such upkeep had a direct nexus with manufacture and was necessary for production of final excisable goods. Goods used for civil work remained ineligible, and the credit already reversed for that portion was not in dispute. The operative principle was that inputs used for maintaining machinery essential to manufacturing activity qualify for credit, whereas inputs attributable to civil construction do not. en-us Mon, 26 Oct 2015 00:00:00 +0530 Sat, 03 Sep 2016 16:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185471 Cenvat credit was treated as admissible for goods used to repair and maintain capital goods and plant and machinery within the factory because such upkeep had a direct nexus with manufacture and was necessary for production of final excisable goods. Goods used for civil work remained ineligible, and the credit already reversed for that portion was not in dispute. The operative principle was that inputs used for maintaining machinery essential to manufacturing activity qualify for credit, whereas inputs attributable to civil construction do not. Case-Laws Central Excise Mon, 26 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185471