Input credit on welding electrodes used for plant and machinery maintenance held admissible under settled judicial view.

Input credit on welding electrodes used for repairs and maintenance of plant and machinery was held admissible, as the matter followed earlier judicial view treating such electrodes as eligible inputs when used for maintenance work. The Tribunal applied that settled ratio and accepted the claim.

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Issues: Whether input credit was admissible on welding electrodes used for repairs and maintenance of plant and machinery.

Analysis: The issue was treated as settled by the earlier judicial view holding that welding electrodes used for repairs and maintenance of plant and machinery qualify for input credit. Following that ratio, the Tribunal accepted the claim.

Conclusion: Input credit on welding electrodes used for repairs and maintenance of plant and machinery is admissible.

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