https://www.taxtmi.com/caselaws?id=346246 The Tribunal allowed the appeal, setting aside the order that disallowed CENVAT credit for items used in the repair and maintenance of capital goods. The Tribunal emphasized the commercial necessity of such activities for manufacturing processes, establishing the eligibility for CENVAT credit under Rule 2(k) of CCR, 2004. The judgment highlighted the importance of repair and maintenance in ensuring the smooth functioning of manufacturing operations, ultimately granting relief to the appellant. en-us Sat, 24 Jun 2017 00:00:00 +0530 Tue, 08 Aug 2017 07:36:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346246 The Tribunal allowed the appeal, setting aside the order that disallowed CENVAT credit for items used in the repair and maintenance of capital goods. The Tribunal emphasized the commercial necessity of such activities for manufacturing processes, establishing the eligibility for CENVAT credit under Rule 2(k) of CCR, 2004. The judgment highlighted the importance of repair and maintenance in ensuring the smooth functioning of manufacturing operations, ultimately granting relief to the appellant. Case-Laws Central Excise Sat, 24 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346246