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2017 (6) TMI 1279 - TELANGANA AND ANDHRA PRADESH HIGH COURTCENVAT credit - inputs - MS items/steel items used for repair and maintenance of storage tanks - HR Sheet Plates, HR Sheet and Plates used for repair and maintenance activity of the storage tanks - nexus with the final product - Held that:- The decision rendered turned entirely on facts and no question of law, much less a substantial one, arises for consideration in this appeal. All the more so, when the Tribunal, being the final fact finding authority, opined that repair and maintenance of storage tanks formed an integral part of the manufacturing process of the respondent company. Appeal dismissed - decided against appellant.
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