CENVAT Credit Allowed for MS Items Used in Machinery Maintenance as per Rule 2(k) of CCR 2004.

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....CENVAT credit - MS items such as plates, angles, channels and sheets - items not excluded by the Rule 2(k)(f) - definition of inputs u/r 2(k) of CCR, 2004 include all materials of goods used in the factory of the manufacture of the final products and it is undisputed that the above materials were used for repair and maintenance of the machinery - credit allowable....