https://www.taxtmi.com/caselaws?id=340209 The Tribunal partially allowed the appeal by permitting credit on MS items used for plant and machinery repair but sustaining the disallowance of credit on TMT Bars utilized for civil construction. The decision emphasized the importance of inputs for repair and maintenance in manufacturing operations, citing relevant case law to support the eligibility of credit for items used in plant and machinery repair. en-us Wed, 01 Feb 2017 00:00:00 +0530 Fri, 17 Mar 2017 11:20:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340209 The Tribunal partially allowed the appeal by permitting credit on MS items used for plant and machinery repair but sustaining the disallowance of credit on TMT Bars utilized for civil construction. The decision emphasized the importance of inputs for repair and maintenance in manufacturing operations, citing relevant case law to support the eligibility of credit for items used in plant and machinery repair. Case-Laws Central Excise Wed, 01 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340209