https://www.taxtmi.com/caselaws?id=360943 The Tribunal upheld the order allowing the appellant to claim Cenvat credit for duty paid on inputs used in repair and maintenance of plant and machinery. The Tribunal emphasized the importance of repair and maintenance activities in the manufacturing process, stating that goods used in these activities are eligible for credit as they are integral to the manufacture of final products. Citing previous court judgments and the broad definition of 'input' in the Cenvat Credit Rules, the Tribunal concluded that the inputs in question were admissible for credit, dismissing the Revenue's appeal. en-us Wed, 21 Mar 2018 00:00:00 +0530 Sat, 26 May 2018 07:43:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360943 The Tribunal upheld the order allowing the appellant to claim Cenvat credit for duty paid on inputs used in repair and maintenance of plant and machinery. The Tribunal emphasized the importance of repair and maintenance activities in the manufacturing process, stating that goods used in these activities are eligible for credit as they are integral to the manufacture of final products. Citing previous court judgments and the broad definition of 'input' in the Cenvat Credit Rules, the Tribunal concluded that the inputs in question were admissible for credit, dismissing the Revenue's appeal. Case-Laws Central Excise Wed, 21 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360943