https://www.taxtmi.com/caselaws?id=349171 The Tribunal allowed the appeal, setting aside the order-in-appeal and granting relief to the appellant concerning the eligibility of CENVAT credit on items used for repair and maintenance of capital goods within the factory. The Tribunal emphasized the nexus between repair and maintenance activities and the production of final goods, citing previous judgments to support the decision that such items are eligible for credit under the CCR, 2004. en-us Mon, 28 Aug 2017 00:00:00 +0530 Mon, 09 Oct 2017 11:23:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349171 The Tribunal allowed the appeal, setting aside the order-in-appeal and granting relief to the appellant concerning the eligibility of CENVAT credit on items used for repair and maintenance of capital goods within the factory. The Tribunal emphasized the nexus between repair and maintenance activities and the production of final goods, citing previous judgments to support the decision that such items are eligible for credit under the CCR, 2004. Case-Laws Central Excise Mon, 28 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349171