2010 (4) TMI 424 - KARNATAKA HIGH COURT

Cenvat Credit- The dispute is in regard to exemption to be granted in respected of the Cenvat Credit be allowed on the inputs used for the repair and maintenance of the plant and machinery. Tribunal order benefit assailed submitting that order in case of SAIL vs.Commissioner of Central Excise, Ranchi 2008 -TMI - 3048 - CESTAT, KOLKATA, not allowed credit and that said order already affirmed by Supreme Court. Present case arising after amendment bought in year 2000 which allow Cenvat Credit on such input. Held that- case of SAIL pertained to period prior to amendment. Tribunal justified in allowing appeal of assessee.