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2019 (4) TMI 1557 - HC - Central ExciseCENVAT Credit - inputs - Whether on the facts and in the circumstances of the case and in law, the Tribunal was correct and justified in passing the impugned order without examining the eligibility of credit as 'inputs' as defined under Rule 2(k) of the Cenvat Credit Rules, 2004? - HELD THAT:- The dispute has to be decided by the Tribunal on the basis of the Rule 2(k) of the Credit Rules, 2004 as substituted with effect from 1st March, 2011 as applicable to the period for which the demand is made i.e. 2015. It is for the Tribunal to examine the case of the Appellant that the said products are in fact used for repairs and maintenance of machinery as claimed and not for making supporting structures for capital goods. If the above claim of the Appellant is correct, it must then decide whether they satisfy the definition of inputs as given in Rule 2(k) of the Credit Rules 2004 existing during the period 2015. Appeal restored to the Tribunal.
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