https://www.taxtmi.com/caselaws?id=343139 Plates, channels, shapes, sections, sheets, angles, bars and other iron and steel items used to fabricate, repair and maintain machinery in a sugar factory were treated as eligible for Cenvat credit. The Tribunal held that inputs used in making or maintaining capital goods, and capital goods used in the factory, fall within the credit scheme where they are integral to the manufacturing process. Relying on Rajasthan High Court authority, it accepted that goods used in workshop repair and maintenance of machinery directly connected with manufacture are creditable because they are essential to the plant's smooth and efficient operation. Credit denial and penalty were therefore unsustainable. en-us Fri, 05 May 2017 00:00:00 +0530 Thu, 08 Jun 2017 16:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343139 Plates, channels, shapes, sections, sheets, angles, bars and other iron and steel items used to fabricate, repair and maintain machinery in a sugar factory were treated as eligible for Cenvat credit. The Tribunal held that inputs used in making or maintaining capital goods, and capital goods used in the factory, fall within the credit scheme where they are integral to the manufacturing process. Relying on Rajasthan High Court authority, it accepted that goods used in workshop repair and maintenance of machinery directly connected with manufacture are creditable because they are essential to the plant's smooth and efficient operation. Credit denial and penalty were therefore unsustainable. Case-Laws Central Excise Fri, 05 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343139