https://www.taxtmi.com/caselaws?id=331588 The Tribunal allowed the appeal in favor of the appellant, setting aside the impugned order that denied Cenvat benefit on disputed goods used for repair and maintenance of capital goods. The Tribunal considered the goods as inputs eligible for Cenvat credit based on the broadened scope of eligible goods under the Cenvat Credit Rules. Emphasizing the inclusive definition of input and the specific use of the goods within the factory premises, the Tribunal concluded that the denial of Cenvat benefit was improper and ruled in favor of the appellant. en-us Mon, 30 May 2016 00:00:00 +0530 Tue, 15 Nov 2016 13:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331588 The Tribunal allowed the appeal in favor of the appellant, setting aside the impugned order that denied Cenvat benefit on disputed goods used for repair and maintenance of capital goods. The Tribunal considered the goods as inputs eligible for Cenvat credit based on the broadened scope of eligible goods under the Cenvat Credit Rules. Emphasizing the inclusive definition of input and the specific use of the goods within the factory premises, the Tribunal concluded that the denial of Cenvat benefit was improper and ruled in favor of the appellant. Case-Laws Central Excise Mon, 30 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331588