https://www.taxtmi.com/caselaws?id=360959 The Tribunal upheld the order allowing the appellant to claim Cenvat credit for inputs used in repair and maintenance of plant and machinery, including MS Angles, Channels, Plates, and Pipes. It emphasized the importance of such activities in the manufacturing process and their direct nexus with the production of final goods. Relying on a Chartered Accountant's Certificate and precedent cases, the Tribunal dismissed the Revenue's appeal, citing that goods used in repair and maintenance are eligible for Cenvat credit under commercial expediency principles. en-us Wed, 21 Mar 2018 00:00:00 +0530 Sat, 26 May 2018 07:53:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360959 The Tribunal upheld the order allowing the appellant to claim Cenvat credit for inputs used in repair and maintenance of plant and machinery, including MS Angles, Channels, Plates, and Pipes. It emphasized the importance of such activities in the manufacturing process and their direct nexus with the production of final goods. Relying on a Chartered Accountant's Certificate and precedent cases, the Tribunal dismissed the Revenue's appeal, citing that goods used in repair and maintenance are eligible for Cenvat credit under commercial expediency principles. Case-Laws Service Tax Wed, 21 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360959