https://www.taxtmi.com/caselaws?id=421991 The Tribunal ruled in favor of the appellant, allowing Cenvat credit for MS Angles, Channels, Beams, and Plates used as capital goods for repair and maintenance of plant and machinery during 2008-09 and 2009-2010. Despite the absence of a Chartered Engineer certificate, the appellant provided sufficient documentation, including a Chartered Accountant certificate and accounting records, demonstrating the usage of the goods for repair and maintenance activities. The Tribunal emphasized the importance of such activities for manufacturing processes and held that the goods qualified as inputs under the Cenvat Credit Rules, leading to the appellant being granted the entitled credit. en-us Thu, 28 Apr 2022 00:00:00 +0530 Fri, 06 May 2022 08:31:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421991 The Tribunal ruled in favor of the appellant, allowing Cenvat credit for MS Angles, Channels, Beams, and Plates used as capital goods for repair and maintenance of plant and machinery during 2008-09 and 2009-2010. Despite the absence of a Chartered Engineer certificate, the appellant provided sufficient documentation, including a Chartered Accountant certificate and accounting records, demonstrating the usage of the goods for repair and maintenance activities. The Tribunal emphasized the importance of such activities for manufacturing processes and held that the goods qualified as inputs under the Cenvat Credit Rules, leading to the appellant being granted the entitled credit. Case-Laws Central Excise Thu, 28 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421991