https://www.taxtmi.com/caselaws?id=190887 The Tribunal ruled in favor of the appellants, allowing the appeal regarding the admissibility of CENVAT credit on MS items used in manufacturing cement and clinker. Emphasizing the integral role of these items in fabricating essential components for the cement plant's operation, the Tribunal held that the disputed credit availment was justified. The decision highlighted the significance of timely repair and maintenance activities in ensuring continuous manufacturing processes, citing relevant precedents and interpreting the definition of inputs to support the appellants' position. en-us Fri, 10 Jun 2016 00:00:00 +0530 Wed, 08 Mar 2017 07:46:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190887 The Tribunal ruled in favor of the appellants, allowing the appeal regarding the admissibility of CENVAT credit on MS items used in manufacturing cement and clinker. Emphasizing the integral role of these items in fabricating essential components for the cement plant's operation, the Tribunal held that the disputed credit availment was justified. The decision highlighted the significance of timely repair and maintenance activities in ensuring continuous manufacturing processes, citing relevant precedents and interpreting the definition of inputs to support the appellants' position. Case-Laws Central Excise Fri, 10 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190887