https://www.taxtmi.com/caselaws?id=427117 The appeal challenged the denial of Cenvat credit on HR Coils/Sheets and welding electrodes used for maintenance and lining around furnaces. The Member (Technical) ruled in favor of the appellant, holding that goods used for repair and maintenance within the factory qualify as inputs under Rule 2(k) of Cenvat Credit Rules, 2004. Citing a precedent from the High Court of Andhra Pradesh, the judgment clarified that such goods are eligible for Cenvat credit. Consequently, the decision set aside the denial of credit, allowing the appeal in favor of the appellant. en-us Tue, 30 Aug 2022 00:00:00 +0530 Fri, 02 Sep 2022 08:09:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427117 The appeal challenged the denial of Cenvat credit on HR Coils/Sheets and welding electrodes used for maintenance and lining around furnaces. The Member (Technical) ruled in favor of the appellant, holding that goods used for repair and maintenance within the factory qualify as inputs under Rule 2(k) of Cenvat Credit Rules, 2004. Citing a precedent from the High Court of Andhra Pradesh, the judgment clarified that such goods are eligible for Cenvat credit. Consequently, the decision set aside the denial of credit, allowing the appeal in favor of the appellant. Case-Laws Central Excise Tue, 30 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427117