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of <h1>Welding electrodes: CENVAT credit eligibility clarified by Tribunal</h1> <h3>Tamil Nadu Newsprint & Papers Ltd. Versus Commissioner of Central Excise, Tiruchirappalli</h3> The judgment confirms that welding electrodes used in the manufacturing process are eligible for CENVAT credit. However, CENVAT credit for welding ... - Issues involved: Admissibility of CENVAT credit in respect of welding electrodes.Admissibility of CENVAT credit in manufacturing process: The judgment acknowledges that welding electrodes used in the manufacturing process, such as welding cut tin sheets to manufacture cans and drums, are eligible for CENVAT credit without dispute.Admissibility of CENVAT credit in repair and maintenance: The dispute arises when welding electrodes are used in the repair and maintenance of machinery. Referring to a previous case, the judgment notes that the Hon'ble Supreme Court upheld the denial of credit for such use. The Tribunal, in another case, analyzed the Supreme Court's decision and concluded that lower courts are bound by such orders, emphasizing the principle of judicial discipline. Consequently, the appellants in this case are deemed ineligible for CENVAT credit on welding electrodes used in machinery repair and maintenance. The impugned Order-in-Appeal is upheld, and the appeal is dismissed.
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