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2017 (7) TMI 480 - AT - Central ExciseCENVAT credit - capital goods - SS Sheets, Air Distributer S. S. Cold rolled coils etc., used in repairing of spray dryer machines - denial on the ground that these items do not fall under the definition of capital goods - Held that: - This 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 - appeal allowed - decided in favor of assessee.
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