https://www.taxtmi.com/caselaws?id=367000 The appeal was allowed as the Member (Judicial) found that the Adjudicating Authority was correct in setting aside the demands raised by the show cause notice for availing CENVAT credit on specific items used exclusively for repair and maintenance within the factory premises. The Member emphasized that the items in question were indeed used solely for repairs and maintenance of manufacturing machinery, falling within the definition of "input" under the CENVAT Credit Rules, 2004. The First Appellate Authority's misunderstanding of the provisions led to the unsustainability of the impugned order, which was consequently set aside. en-us Mon, 13 Aug 2018 00:00:00 +0530 Fri, 14 Sep 2018 07:45:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367000 The appeal was allowed as the Member (Judicial) found that the Adjudicating Authority was correct in setting aside the demands raised by the show cause notice for availing CENVAT credit on specific items used exclusively for repair and maintenance within the factory premises. The Member emphasized that the items in question were indeed used solely for repairs and maintenance of manufacturing machinery, falling within the definition of "input" under the CENVAT Credit Rules, 2004. The First Appellate Authority's misunderstanding of the provisions led to the unsustainability of the impugned order, which was consequently set aside. Case-Laws Central Excise Mon, 13 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367000