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2008 (7) TMI 833 - CESTAT, BANGALORE
Cenvat/Modvat - Inputs used for repair and maintenance of machinery - extended period of limitation - Held that: - For proper running of the plant and machinery, maintenance is important. From time to time there would be break down and it is very necessary that the repairs are carried out and while carrying out repairs definitely certain inputs are needed and from the definition of input it is very clear that even the items which are used in the maintenance and repair also would be covered by the term ‘inputs’ as defined in the Cenvat Credit Rule 2(k) - When there is a question of interpretation, the longer period cannot be invoked - appeal allowed - decided in favor of appellant.