2015 (11) TMI 1761

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..... y, 1. Taking of Cenvat credit on Sheet Steam Jointings, machined and unmachined steel castings and Rough HRC Castings is the subject matter of present dispute. The lower authorities have denied the Cenvat credit on the disputed goods on the ground that the same were used for maintenance/repair of capital goods installed in the factory. Shri Bipin Garg, ld. Advocate appearing for the appellant su .....

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..... ce these goods have been used for maintenance of capital goods installed in the factory, the same can be termed as use in or in relation to manufacture of the final product. As such, in terms of the broad definition of input, the disputed goods shall merit consideration as input for the purpose of taking Cenvat credit. Therefore, I do not find any merit in the impugned order, and thus, the same is .....

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