https://www.taxtmi.com/caselaws?id=342910 Cenvat credit on MS sheets and MS plates used within a cement factory for fabrication of plant and machinery components, and for repairs and maintenance, was held admissible. The Tribunal noted that the same issue had already been accepted in the assessee's own earlier period by applying the jurisdictional High Court ruling, and that a similar view had been taken in another Tribunal decision involving steel plates and channels used for fabrication. In the absence of any contrary reason to depart from those precedents, the departmental challenge failed and the credit allowance was sustained. en-us Fri, 07 Apr 2017 00:00:00 +0530 Mon, 15 May 2017 05:45:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342910 Cenvat credit on MS sheets and MS plates used within a cement factory for fabrication of plant and machinery components, and for repairs and maintenance, was held admissible. The Tribunal noted that the same issue had already been accepted in the assessee's own earlier period by applying the jurisdictional High Court ruling, and that a similar view had been taken in another Tribunal decision involving steel plates and channels used for fabrication. In the absence of any contrary reason to depart from those precedents, the departmental challenge failed and the credit allowance was sustained. Case-Laws Central Excise Fri, 07 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342910