https://www.taxtmi.com/caselaws?id=779755 CESTAT HYDERABAD - AT allowed the appeal, setting aside the Commissioner's order and holding that CENVAT credit is admissible on HR plates/sheets used for repair and maintenance of storage tanks. The Tribunal found such items qualify as inputs under Rule 2(k) when used in relation to capital goods, and storage tanks constitute capital goods whether embedded or not. Reliance on prior HC and SC authority supported that repair, maintenance and upkeep of plant and machinery attract credit; consequently the appellants were entitled to input credit. en-us Fri, 10 Oct 2025 00:00:00 +0530 Mon, 13 Oct 2025 08:53:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779755 CESTAT HYDERABAD - AT allowed the appeal, setting aside the Commissioner's order and holding that CENVAT credit is admissible on HR plates/sheets used for repair and maintenance of storage tanks. The Tribunal found such items qualify as inputs under Rule 2(k) when used in relation to capital goods, and storage tanks constitute capital goods whether embedded or not. Reliance on prior HC and SC authority supported that repair, maintenance and upkeep of plant and machinery attract credit; consequently the appellants were entitled to input credit. Case-Laws Central Excise Fri, 10 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779755