https://www.taxtmi.com/caselaws?id=787594 Cenvat credit on steel items used to fabricate spares and to repair or maintain plant and machinery is admissible where the resulting spares or parts are incorporated into capital goods used to manufacture dutiable products. The expression "used in or in relation to manufacture" under Rule 2(k) of the Cenvat Credit Rules, 2004 has a broad scope and covers maintenance, repair, upkeep and fabrication connected with manufacturing operations. Department-wise records identifying the fabricated items, the machinery in which they were used, and engineering verification support fulfilment of the input definition and the applicable Explanation 2. Consequently, the disputed credit, demand, interest and penalty do not survive. en-us Wed, 25 Feb 2026 00:00:00 +0530 Tue, 10 Mar 2026 08:51:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787594 Cenvat credit on steel items used to fabricate spares and to repair or maintain plant and machinery is admissible where the resulting spares or parts are incorporated into capital goods used to manufacture dutiable products. The expression "used in or in relation to manufacture" under Rule 2(k) of the Cenvat Credit Rules, 2004 has a broad scope and covers maintenance, repair, upkeep and fabrication connected with manufacturing operations. Department-wise records identifying the fabricated items, the machinery in which they were used, and engineering verification support fulfilment of the input definition and the applicable Explanation 2. Consequently, the disputed credit, demand, interest and penalty do not survive. Case-Laws Central Excise Wed, 25 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787594