https://www.taxtmi.com/caselaws?id=345274 The Tribunal ruled in favor of the appellant, holding that maintenance services for Heavy Earth Moving Machineries (HEMM) used in captive mines were eligible for cenvat credit under the Cenvat Credit Rules, 2004. The services were deemed integral to the manufacturing process of dutiable metals like zinc, contributing directly to ore procurement and production. The appellant's argument, supported by judicial precedents, prevailed over the department's contention of ineligibility, resulting in the disallowed credit being set aside and consequential relief granted. en-us Mon, 29 May 2017 00:00:00 +0530 Thu, 13 Jul 2017 07:25:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345274 The Tribunal ruled in favor of the appellant, holding that maintenance services for Heavy Earth Moving Machineries (HEMM) used in captive mines were eligible for cenvat credit under the Cenvat Credit Rules, 2004. The services were deemed integral to the manufacturing process of dutiable metals like zinc, contributing directly to ore procurement and production. The appellant's argument, supported by judicial precedents, prevailed over the department's contention of ineligibility, resulting in the disallowed credit being set aside and consequential relief granted. Case-Laws Central Excise Mon, 29 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345274