2010 (4) TMI 424

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....he Respondent. [Judgment per: K.L. Manjunath, J.]. - The revenue has come up in this appeal challenging the legality and correctness of the orders passed by the CESTAT dated 25-7-2008 [2009 (245) E.L.T. 407 (Tribunal)] raising the substantial question of law: (i) Whether the Hon'ble CESTAT is correct in allowing the benefit of input credit in respect of goods which were used for repair and maint....

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....Kolkata) was delivered considering the provision of law which was in existence prior to the amendment and that the case of sail was in respect of the assessment year 1995, but in the year 2000 and amendment has been brought into. In terms of the amendment to the provision of Central Excise Act, the assessee is entitled to claim Cenvat even in respect of the inputs used for repair and maintenance o....