https://www.taxtmi.com/caselaws?id=191140 The Tribunal dismissed the appeals filed by Revenue, affirming the eligibility of CENVAT credit on inputs like welding electrodes, MS items, and paints used for repair and maintenance of plant and machinery. The decision highlighted the commercial necessity of periodic maintenance for the viability of manufacturing operations, emphasizing the integral connection between maintenance activities and the production of final goods. en-us Wed, 30 Mar 2016 00:00:00 +0530 Wed, 22 Mar 2017 08:11:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191140 The Tribunal dismissed the appeals filed by Revenue, affirming the eligibility of CENVAT credit on inputs like welding electrodes, MS items, and paints used for repair and maintenance of plant and machinery. The decision highlighted the commercial necessity of periodic maintenance for the viability of manufacturing operations, emphasizing the integral connection between maintenance activities and the production of final goods. Case-Laws Central Excise Wed, 30 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191140