https://www.taxtmi.com/caselaws?id=346291 The Tribunal allowed the appeal, confirming the eligibility of items used for repair and maintenance of capital goods for CENVAT credit under Rule 2(k) of CCR, 2004. Emphasizing the nexus between repair/maintenance activities and the manufacture of final products, the Tribunal set aside the recovery order, citing the commercial necessity of such activities for smooth manufacturing processes. Precedents from various High Court judgments supported the decision, highlighting the broader interpretation of 'input' to include goods essential for the manufacturing process. The judgment provided consequential relief in favor of the appellant. en-us Fri, 24 Mar 2017 00:00:00 +0530 Wed, 09 Aug 2017 09:47:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346291 The Tribunal allowed the appeal, confirming the eligibility of items used for repair and maintenance of capital goods for CENVAT credit under Rule 2(k) of CCR, 2004. Emphasizing the nexus between repair/maintenance activities and the manufacture of final products, the Tribunal set aside the recovery order, citing the commercial necessity of such activities for smooth manufacturing processes. Precedents from various High Court judgments supported the decision, highlighting the broader interpretation of 'input' to include goods essential for the manufacturing process. The judgment provided consequential relief in favor of the appellant. Case-Laws Central Excise Fri, 24 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346291