CESTAT Allows Cenvat Credit as Steel Items Used for Plant Maintenance Qualify as Inputs

Steel Authority of India Vs Commissioner of CGST & Central Excise (CESTAT Kolkata) The appeal before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata, arose from an order confirming a demand of Cenvat credit along with interest and imposing an equivalent penalty on the appellant. The appellant is a Government of India undertaking operating integrated steel plants across the country. The present dispute relates to its Durgapur Steel Plant (DSP) located in Durgapur in the district of Burdwan, West Bengal. DSP manufactures various iron and steel products and by-product...