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2018 (3) TMI 601 - AT - Central ExciseCENVAT credit - Mill Plates, TMT bars, MS Angle, Channel, Joists, Mill Plate, G.C. Sheet, Chequred Plate - Rule 2 (a) readwith Rule 2 (k) readwith Rule 2 (l) of Cenvat Credit Rules, 2004 - Held that: - although production may be theorically possible without repair and maintenance but in all practically production of dutiable finished goods is not possible when repair and maintenance of plant and machinery, capital goods. For their repairs is also synomious to the world re-manufacture - credit allowed - appeal allowed - decided in favor of appellant.
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