https://www.taxtmi.com/caselaws?id=751604 Gujarat HC dismissed the appeal regarding CENVAT credit denial for goods used in repair and maintenance of plant and machinery. The court held that items used for maintenance, repair, and upkeep of plant and machinery are admissible for CENVAT credit, following the SC decision in Kisan Co-operative Sugar Factory Ltd. which established that "used in or in relation to manufacture" has wide interpretation covering direct and indirect usage. The court also upheld credit for M.S. Gratings used as accessories for supporting plant operations, finding them integral to manufacturing processes. The Tribunal's decision was affirmed with no substantial question of law arising. en-us Wed, 03 Apr 2024 00:00:00 +0530 Fri, 19 Apr 2024 09:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751604 Gujarat HC dismissed the appeal regarding CENVAT credit denial for goods used in repair and maintenance of plant and machinery. The court held that items used for maintenance, repair, and upkeep of plant and machinery are admissible for CENVAT credit, following the SC decision in Kisan Co-operative Sugar Factory Ltd. which established that "used in or in relation to manufacture" has wide interpretation covering direct and indirect usage. The court also upheld credit for M.S. Gratings used as accessories for supporting plant operations, finding them integral to manufacturing processes. The Tribunal's decision was affirmed with no substantial question of law arising. Case-Laws Central Excise Wed, 03 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751604