https://www.taxtmi.com/caselaws?id=359540 The Tribunal allowed the appeal, setting aside the order-in-appeal by the Commissioner of Central Excise (Appeals) Ahmedabad. The dispute revolved around the eligibility of CENVAT credit on materials used for repair and maintenance of capital goods. The Tribunal held that goods used for such purposes are eligible for CENVAT credit, citing legal principles and precedents. The items in question, including MS Angles and Round Bar, were deemed eligible for credit under Rule 2(k) of CCR, 2004. Consequently, the appellant was granted relief, and the appeal was allowed. en-us Wed, 21 Feb 2018 00:00:00 +0530 Wed, 02 May 2018 06:22:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359540 The Tribunal allowed the appeal, setting aside the order-in-appeal by the Commissioner of Central Excise (Appeals) Ahmedabad. The dispute revolved around the eligibility of CENVAT credit on materials used for repair and maintenance of capital goods. The Tribunal held that goods used for such purposes are eligible for CENVAT credit, citing legal principles and precedents. The items in question, including MS Angles and Round Bar, were deemed eligible for credit under Rule 2(k) of CCR, 2004. Consequently, the appellant was granted relief, and the appeal was allowed. Case-Laws Central Excise Wed, 21 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359540