https://www.taxtmi.com/caselaws?id=379407 The Tribunal allowed the appeal, determining that the appellant's availed Cenvat credit on items like MS Channels and MS Angles for repair and maintenance of capital goods was justified. The appellant successfully demonstrated through detailed worksheets that the impugned goods were used for essential repair and maintenance purposes, not as support structures. Relying on established legal principles and precedents, the Tribunal concluded that such usage rendered the credit eligible, overturning the department's disallowance of credit and granting consequential reliefs, if any. en-us Fri, 15 Mar 2019 00:00:00 +0530 Thu, 02 May 2019 16:44:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379407 The Tribunal allowed the appeal, determining that the appellant's availed Cenvat credit on items like MS Channels and MS Angles for repair and maintenance of capital goods was justified. The appellant successfully demonstrated through detailed worksheets that the impugned goods were used for essential repair and maintenance purposes, not as support structures. Relying on established legal principles and precedents, the Tribunal concluded that such usage rendered the credit eligible, overturning the department's disallowance of credit and granting consequential reliefs, if any. Case-Laws Central Excise Fri, 15 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379407