https://www.taxtmi.com/caselaws?id=422215 The Tribunal dismissed the Revenue's appeal and allowed the assessee's appeal, affirming the eligibility of Cenvat credit on all disputed items, including those used for maintenance and repair of plant and machinery, Aluminium Zinc anodes in the laboratory, goods for erection of transmission towers, and furniture in the guest house within the factory premises. The Tribunal held that these items were integral to the manufacturing process and satisfied the criteria for Cenvat credit eligibility, based on joint verification reports and relevant case law precedents. en-us Tue, 10 May 2022 00:00:00 +0530 Thu, 12 May 2022 08:42:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422215 The Tribunal dismissed the Revenue's appeal and allowed the assessee's appeal, affirming the eligibility of Cenvat credit on all disputed items, including those used for maintenance and repair of plant and machinery, Aluminium Zinc anodes in the laboratory, goods for erection of transmission towers, and furniture in the guest house within the factory premises. The Tribunal held that these items were integral to the manufacturing process and satisfied the criteria for Cenvat credit eligibility, based on joint verification reports and relevant case law precedents. Case-Laws Central Excise Tue, 10 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422215