Appellate Tribunal allows cenvat credit for welding electrodes in machinery repair.

The Appellate Tribunal CESTAT NEW DELHI ruled in favor of the appellant, allowing the appeal and setting aside the impugned order regarding the eligibility of cenvat credit for welding electrodes used in plant and machinery repair, citing precedents from Chhattisgarh, Rajasthan, and Karnataka High Courts.

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The judgment by Appellate Tribunal CESTAT NEW DELHI in 2015 ruled in favor of the appellant regarding the eligibility of cenvat credit for welding electrodes used in plant and machinery repair. The decision was influenced by previous judgments from Chhattisgarh, Rajasthan, and Karnataka High Courts. The impugned order was set aside and the appeal was allowed.

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