Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (9) TMI 147 - AT - Central ExciseCENVAT credit - inputs - MS Channels, MS Plate, MS Angle etc. used the same for repair and maintenance of the capital goods installed in the factory - Held that: - This issue has been considered in the judgements of the cases of Kisan Sahkari Chini Mills Ltd. Vs. Commissioner of Central Excise, Lucknow [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 - appeal allowed - decided in favor of appellant.
|