https://www.taxtmi.com/caselaws?id=340418 Credit under Rule 57Q of the Central Excise Rules, 1944 was held admissible where disputed goods were used in the manufacturing unit for repair and maintenance of plant and machinery. The Tribunal found that the denial of credit lacked specific reasoning for most items and could not stand after remand, which required a speaking order on eligibility. It further applied earlier rulings that welding electrodes, MS items and similar goods used for maintenance can qualify as inputs, and held that the word "include" in the definition of inputs requires a broad construction. The disallowance was therefore set aside and consequential relief followed. en-us Fri, 20 Jan 2017 00:00:00 +0530 Tue, 21 Mar 2017 09:01:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340418 Credit under Rule 57Q of the Central Excise Rules, 1944 was held admissible where disputed goods were used in the manufacturing unit for repair and maintenance of plant and machinery. The Tribunal found that the denial of credit lacked specific reasoning for most items and could not stand after remand, which required a speaking order on eligibility. It further applied earlier rulings that welding electrodes, MS items and similar goods used for maintenance can qualify as inputs, and held that the word "include" in the definition of inputs requires a broad construction. The disallowance was therefore set aside and consequential relief followed. Case-Laws Central Excise Fri, 20 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340418