CENVAT on welding electrodes

[Yatin Bhopi]

 We are manufacturer of chemicals. To run the plant smoothly and keep it in good working condition there is always need of repair and maintenance of plant. Welding electrodes are use in repair and maintenance work. There are several case laws in support where CENVAT is allowed and there are many case laws against the assesses. My query is in current scenario i.e. current definition of input is cenvat available now?

AI Summary

Chemical Manufacturer Eligible for CENVAT Credit on Welding Electrodes for Plant Maintenance, Recent Case Laws Confirm A manufacturer of chemicals inquired about the eligibility of claiming CENVAT credit on welding electrodes used for plant repair and maintenance. Three respondents confirmed that CENVAT credit is permissible under the current definition of input services. They referenced recent CESTAT case laws, including decisions in favor of Kanoria Sugar & General Manufacturing Company Ltd and DSCL Sugar, where it was determined that welding electrodes used for such purposes are eligible for CENVAT credit. These cases set a precedent that supports the allowance of CENVAT credit for these inputs.