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2017 (6) TMI 99 - AT - Central ExciseCENVAT credit - Steel Plate or Sheets, Bar Rounds etc., used for the purpose of repairing and maintenance of their capital goods - inputs or not? - Held that: - the issue has been considered by this Tribunal in Kissan Sahakari Chini Mills Ltd's case [2013 (7) TMI 2 - CESTAT NEW DELHI], 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 - credit allowed - decided in favor of assessee.
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