https://www.taxtmi.com/caselaws?id=333885 The Tribunal allowed the appeals, overturning the disallowance of Cenvat Credit by the Revenue. It held that items used in repair, maintenance, and fabrication of machinery have a nexus with the manufacturing process of Sugar and Molasses, making them eligible for Cenvat Credit. Rulings from various courts supported the decision, emphasizing the broad definition of 'inputs' under CCR, 2004. The appellant was granted consequential benefits, affirming the eligibility of the items for Cenvat Credit based on their essential role in manufacturing. en-us Thu, 11 Aug 2016 00:00:00 +0530 Wed, 26 Oct 2016 22:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333885 The Tribunal allowed the appeals, overturning the disallowance of Cenvat Credit by the Revenue. It held that items used in repair, maintenance, and fabrication of machinery have a nexus with the manufacturing process of Sugar and Molasses, making them eligible for Cenvat Credit. Rulings from various courts supported the decision, emphasizing the broad definition of 'inputs' under CCR, 2004. The appellant was granted consequential benefits, affirming the eligibility of the items for Cenvat Credit based on their essential role in manufacturing. Case-Laws Central Excise Thu, 11 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333885