https://www.taxtmi.com/caselaws?id=347390 The Appellate Tribunal CESTAT AHMEDABAD allowed the appeal regarding the eligibility of CENVAT credit on items used for repair and maintenance of capital goods within a factory. The Tribunal held that goods essential for the manufacturing process, even if not directly incorporated into the final product, are eligible for CENVAT credit. Emphasizing the importance of repair and maintenance for smooth manufacturing operations, the Tribunal set aside the order-in-appeal and granted relief to the appellant in accordance with the law. en-us Mon, 28 Aug 2017 00:00:00 +0530 Fri, 06 Oct 2017 10:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347390 The Appellate Tribunal CESTAT AHMEDABAD allowed the appeal regarding the eligibility of CENVAT credit on items used for repair and maintenance of capital goods within a factory. The Tribunal held that goods essential for the manufacturing process, even if not directly incorporated into the final product, are eligible for CENVAT credit. Emphasizing the importance of repair and maintenance for smooth manufacturing operations, the Tribunal set aside the order-in-appeal and granted relief to the appellant in accordance with the law. Case-Laws Central Excise Mon, 28 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347390