https://www.taxtmi.com/caselaws?id=199959 The appellant was granted the entitlement to avail cenvat credit on iron and steel items used in the repair and maintenance of plant and machinery, as established by a previous Final Order. Additionally, the denial of credit on steel scrapers used as packing materials for the final product was overturned based on the broad definition of 'input' encompassing all goods used in or in relation to the manufacture of final products. The judgment ruled in favor of the appellant on both issues, setting aside the impugned order and granting consequential relief. en-us Mon, 24 Oct 2016 00:00:00 +0530 Fri, 16 Mar 2018 08:27:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=199959 The appellant was granted the entitlement to avail cenvat credit on iron and steel items used in the repair and maintenance of plant and machinery, as established by a previous Final Order. Additionally, the denial of credit on steel scrapers used as packing materials for the final product was overturned based on the broad definition of 'input' encompassing all goods used in or in relation to the manufacture of final products. The judgment ruled in favor of the appellant on both issues, setting aside the impugned order and granting consequential relief. Case-Laws Central Excise Mon, 24 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=199959