https://www.taxtmi.com/caselaws?id=353622 Cenvat credit was treated as admissible on MS angles, channels and bars used for maintenance, repair and fabrication of parts or accessories of capital goods, because such use fell within the definition of input under Rule 2(k) of the Cenvat Credit Rules, 2004. Credit on structural items was separately treated as ineligible; the demand on that portion was sustained, and the penalty was maintained at the corresponding level under Rule 15(2) of the Cenvat Credit Rules, 2004 read with Section 11AC of the Central Excise Act, 1944. The assessee succeeded only on the maintenance and repair credit issue. en-us Wed, 29 Nov 2017 00:00:00 +0530 Tue, 09 Jan 2018 08:15:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353622 Cenvat credit was treated as admissible on MS angles, channels and bars used for maintenance, repair and fabrication of parts or accessories of capital goods, because such use fell within the definition of input under Rule 2(k) of the Cenvat Credit Rules, 2004. Credit on structural items was separately treated as ineligible; the demand on that portion was sustained, and the penalty was maintained at the corresponding level under Rule 15(2) of the Cenvat Credit Rules, 2004 read with Section 11AC of the Central Excise Act, 1944. The assessee succeeded only on the maintenance and repair credit issue. Case-Laws Central Excise Wed, 29 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353622