https://www.taxtmi.com/caselaws?id=349175 The Tribunal allowed the appeal, holding that items used for repair and maintenance of capital goods are eligible for CENVAT credit under the 'input' criteria. Emphasizing the nexus between these activities and manufacturing, the Tribunal set aside the order, granting relief to the appellant. The decision highlighted the significance of the connection between repair and maintenance in ensuring the efficiency of manufacturing processes, affirming the eligibility of CENVAT credit in such instances. en-us Mon, 28 Aug 2017 00:00:00 +0530 Fri, 06 Oct 2017 12:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349175 The Tribunal allowed the appeal, holding that items used for repair and maintenance of capital goods are eligible for CENVAT credit under the 'input' criteria. Emphasizing the nexus between these activities and manufacturing, the Tribunal set aside the order, granting relief to the appellant. The decision highlighted the significance of the connection between repair and maintenance in ensuring the efficiency of manufacturing processes, affirming the eligibility of CENVAT credit in such instances. Case-Laws Central Excise Mon, 28 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349175