2014 (3) TMI 122

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..... of Union of India vs. Hindustan Zinc Ltd [2006 (11) TMI 551 - SUPREME COURT OF INDIA] that input credit on the items which were used for repairs and maintenance of the capital goods is eligible to the assessee - Decided in favour of assessee. - Appeal No.E/86823/13-Mum - - - Dated:- 18-12-2013 - Ashok Jindal, J. For the Appellant : Shri Nikhil Rungra, Adv. For the Respondent : Ms D M .....

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..... he Hon'ble Apex Court as reported in 2007 (214) ELT A115 (S.C) that input credit on the items which were used for repairs and maintenance of the capital goods is eligible to the assessee. The same view was taken by the Hon'ble High Court of Karnataka in the case of CCE v. Alfred Herbert (India) 2010 (257) ELT 29 (Kar.) and by the hon'ble High Court of Chhattisgarh in the case of Ambuja .....

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