https://www.taxtmi.com/caselaws?id=379147 CENVAT credit was held admissible on MS channels, angles, plates, joists and similar materials used in the factory for maintenance and repair of capital goods, because materials employed for fabrication, repair or upkeep of capital goods could qualify when their use was satisfactorily established. Invoice-wise records from the finance department showing receipt and allocation of the materials to different divisions supported the claim. Exact one-to-one identification of each item with a specific machine part was not required, since such granular correlation is often impracticable in a factory environment without sophisticated inventory tracking. On the facts, the use of the materials in the factory for maintenance of capital goods was sufficiently proved. en-us Tue, 12 Mar 2019 00:00:00 +0530 Mon, 29 Apr 2019 06:16:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379147 CENVAT credit was held admissible on MS channels, angles, plates, joists and similar materials used in the factory for maintenance and repair of capital goods, because materials employed for fabrication, repair or upkeep of capital goods could qualify when their use was satisfactorily established. Invoice-wise records from the finance department showing receipt and allocation of the materials to different divisions supported the claim. Exact one-to-one identification of each item with a specific machine part was not required, since such granular correlation is often impracticable in a factory environment without sophisticated inventory tracking. On the facts, the use of the materials in the factory for maintenance of capital goods was sufficiently proved. Case-Laws Central Excise Tue, 12 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379147