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2018 (11) TMI 158 - AT - Central ExciseCENVAT Credit - inputs - M.S. Bars, Angles, Plates, HR Sheets, Beams, Coils and Channels falling under Chapter 72 of CETA, 1985 used for repairs and maintenance of machinery in the factory - Held that:- The impugned goods were used in the factory for maintenance and repair of the plant and machinery which is essential for manufacture of the final product - the appellant has also produced on record the certificate of Chartered Engineer who has certified that the impugned goods have been used for maintenance of plant and equipment - credit allowed - appeal allowed - decided in favor of appellant.
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