https://www.taxtmi.com/caselaws?id=356898 The Tribunal allowed Cenvat credit on disputed items essential for plant and machinery maintenance, contributing directly to manufacturing excisable goods. Despite Revenue's argument against credit for repair and maintenance, the Tribunal ruled in favor of the appellant, emphasizing the necessity of maintenance for uninterrupted production of dutiable goods. Citing the definition of "input" under Cenvat Credit Rules, the Tribunal held that the items qualified as inputs. The appellant's appeal was successful, overturning the disallowance of credit and entitling them to consequential benefits. en-us Fri, 01 Dec 2017 00:00:00 +0530 Thu, 15 Mar 2018 09:54:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356898 The Tribunal allowed Cenvat credit on disputed items essential for plant and machinery maintenance, contributing directly to manufacturing excisable goods. Despite Revenue's argument against credit for repair and maintenance, the Tribunal ruled in favor of the appellant, emphasizing the necessity of maintenance for uninterrupted production of dutiable goods. Citing the definition of "input" under Cenvat Credit Rules, the Tribunal held that the items qualified as inputs. The appellant's appeal was successful, overturning the disallowance of credit and entitling them to consequential benefits. Case-Laws Central Excise Fri, 01 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356898