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2015 (6) TMI 821 - CESTAT BANGALORE
Denial of CENVAT Credit - impugned goods were used in immovable structures such as furnace - Held that:- When the plates, sheets etc. are used in maintenance and repair work, the normal conclusion is that sheets, plates etc. are cut into correct size and fitted into the furnace etc. and therefore it can be said that they have attained the character of components, parts etc. - impugned goods were used in conjunction with certain capital goods/machinery, they become a part of the machinery as they were used for upkeep of the machinery. Therefore I agree with this view that CENVAT credit is admissible - Decided against Revenue.