https://www.taxtmi.com/caselaws?id=347392 The Tribunal allowed the appeals, setting aside the order-in-appeal and confirming the eligibility of CENVAT credit for items used in the repair and maintenance of capital goods in the factory. The decision was based on the interpretation of the definition of input under Rule 2(k) of CCR, 2004, emphasizing the importance of repair and maintenance activities in the manufacturing process and aligning with legal precedents supporting the eligibility of such items for credit. en-us Mon, 28 Aug 2017 00:00:00 +0530 Thu, 05 Oct 2017 12:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347392 The Tribunal allowed the appeals, setting aside the order-in-appeal and confirming the eligibility of CENVAT credit for items used in the repair and maintenance of capital goods in the factory. The decision was based on the interpretation of the definition of input under Rule 2(k) of CCR, 2004, emphasizing the importance of repair and maintenance activities in the manufacturing process and aligning with legal precedents supporting the eligibility of such items for credit. Case-Laws Central Excise Mon, 28 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347392