https://www.taxtmi.com/caselaws?id=331459 The Appellate Tribunal CESTAT New Delhi allowed the appeal, granting the appellant the entitlement to avail Cenvat Credit on duty paid items used in the repair and maintenance of their machines. The Tribunal emphasized the importance of repair and maintenance activities for smooth manufacturing processes, citing the nexus between such activities and the manufacture of final products. Referring to various High Court decisions, the Tribunal supported the eligibility of goods used in repair and maintenance activities for Cenvat Credit, ultimately setting aside the impugned order and providing consequential relief to the appellant. en-us Wed, 08 Jun 2016 00:00:00 +0530 Tue, 23 Aug 2016 16:09:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331459 The Appellate Tribunal CESTAT New Delhi allowed the appeal, granting the appellant the entitlement to avail Cenvat Credit on duty paid items used in the repair and maintenance of their machines. The Tribunal emphasized the importance of repair and maintenance activities for smooth manufacturing processes, citing the nexus between such activities and the manufacture of final products. Referring to various High Court decisions, the Tribunal supported the eligibility of goods used in repair and maintenance activities for Cenvat Credit, ultimately setting aside the impugned order and providing consequential relief to the appellant. Case-Laws Central Excise Wed, 08 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331459