https://www.taxtmi.com/caselaws?id=363001 The Tribunal allowed the appeal filed by the appellant, engaged in the manufacture of Paper and Paper Board, in a case concerning the alleged wrongful availing of Cenvat Credit on Capital goods. The Tribunal held that items of Iron and Steel used for repairing and maintenance of Plant & Machinery are eligible for Cenvat Credit. It emphasized that the items in question were indeed used for repairs and maintenance, not for construction purposes as claimed by the lower authorities. The Tribunal found the conclusion of suppression of facts to evade duty unfounded and set aside the penalty and demand confirmation. en-us Fri, 09 Feb 2018 00:00:00 +0530 Sat, 07 Jul 2018 06:44:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363001 The Tribunal allowed the appeal filed by the appellant, engaged in the manufacture of Paper and Paper Board, in a case concerning the alleged wrongful availing of Cenvat Credit on Capital goods. The Tribunal held that items of Iron and Steel used for repairing and maintenance of Plant & Machinery are eligible for Cenvat Credit. It emphasized that the items in question were indeed used for repairs and maintenance, not for construction purposes as claimed by the lower authorities. The Tribunal found the conclusion of suppression of facts to evade duty unfounded and set aside the penalty and demand confirmation. Case-Laws Central Excise Fri, 09 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363001