https://www.taxtmi.com/caselaws?id=787594 The note addresses whether steel items used by a maintenance workshop for fabrication of spares and for repair/upkeep of plant and machinery qualify as "input" for Cenvat credit under Rule 2(k) (period June 2006-March 2011). Relying on the wide meaning of "used in or in relation to manufacture" (as recognised by higher court precedent) and on verified documentary proof including departmental details and a Chartered Engineer's certificate, the steel goods were held to have been used to manufacture spares incorporated into capital goods engaged in producing dutiable goods, satisfying Rule 2(k)/Explanation 2 and entitling the assessee to credit. 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 The note addresses whether steel items used by a maintenance workshop for fabrication of spares and for repair/upkeep of plant and machinery qualify as "input" for Cenvat credit under Rule 2(k) (period June 2006-March 2011). Relying on the wide meaning of "used in or in relation to manufacture" (as recognised by higher court precedent) and on verified documentary proof including departmental details and a Chartered Engineer's certificate, the steel goods were held to have been used to manufacture spares incorporated into capital goods engaged in producing dutiable goods, satisfying Rule 2(k)/Explanation 2 and entitling the assessee to credit. Case-Laws Central Excise Wed, 25 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787594