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2018 (5) TMI 104 - CESTAT AHMEDABADCENVAT credit - input - MS Angles, MS Beam, SS Plate/Coil/ Sheet, Round Bar, Scrap bar, Channel etc. used for repair and maintenance of capital goods - Held that: - issue decided in the case of KISAN SAHKARI CHINI MILLS LTD. Versus COMMISSIONER OF C. EX. LUCKNOW [2013 (292) ELT 394], where it was held that the activity of repair and maintenance of plant and machinery is an activity which has direct nexus with manufacture of final products and the goods used in this activity would be eligible for Cenvat credit. There is no dispute of the fact that these items were used in the factory for repair and maintenance of the capital goods - credit allowed - appeal allowed - decided in favor of appellant.
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