Welding electrodes for capital goods repair eligible for Cenvat credit

The Appellate Tribunal CESTAT, New Delhi held that welding electrodes for capital goods repair are eligible for Cenvat credit. The Revenue's appeal was dismissed, and the cross objection was disposed of, citing precedents like Ambuja Cements Eastern Ltd. vs. CCE, Raipur 2010, Hindustan Zinc vs. Union of India 2008, and CCE, Bangalore-I vs. Alfred Herbert (India) Ltd. 2010.

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The Appellate Tribunal CESTAT, New Delhi ruled that welding electrodes used for repair and maintenance of capital goods are admissible as Cenvatable goods based on previous court decisions. The Revenue's appeal was rejected, and the cross objection was also disposed of. Key cases referenced include Ambuja Cements Eastern Ltd. vs. CCE, Raipur 2010, Hindustan Zinc vs. Union of India 2008, and CCE, Bangalore-I vs. Alfred Herbert (India) Ltd. 2010.

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