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2017 (10) TMI 326 - AT - Central ExciseCENVAT credit - inputs - H.R. Coils, Plates, SS Sheets, M.S. Channels, Angle, Beam, Bars etc., used for repair and maintenance of Capital goods installed in the factory - Held that: - there is no dispute of the fact that these items were used in the factory for repair and maintenance of the capital goods in the factory - the issue has been considered in the case of Commissioner of Central Excise, Customs And Service Tax, Visakhapatnam-I Versus Jindal Stainless Ltd [2015 (6) TMI 821 - CESTAT BANGALORE], where it was held that impugned goods were used in conjunction with certain capital goods/machinery, they become a part of the machinery as they were used for upkeep of the machinery - credit allowed - appeal allowed - decided in favor of appellant.
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