https://www.taxtmi.com/caselaws?id=466788 Whether Cenvat credit is available for iron and steel used in repair of plant and machinery was the central issue; the Tribunal denied credit on these inputs and the appeal raised a substantial question of law which the parties accepted was covered by a directly similar earlier decision favouring the Revenue. The court answered the substantial question against the assessee and dismissed the appeal, affirming that iron and steel used in repair work are not eligible for Cenvat credit in the circumstances considered and that prior precedent controls the outcome. en-us Tue, 12 Jul 2016 00:00:00 +0530 Thu, 19 Feb 2026 17:03:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466788 Whether Cenvat credit is available for iron and steel used in repair of plant and machinery was the central issue; the Tribunal denied credit on these inputs and the appeal raised a substantial question of law which the parties accepted was covered by a directly similar earlier decision favouring the Revenue. The court answered the substantial question against the assessee and dismissed the appeal, affirming that iron and steel used in repair work are not eligible for Cenvat credit in the circumstances considered and that prior precedent controls the outcome. Case-Laws Central Excise Tue, 12 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466788