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

Cenvat credit on welding electrodes affirmed as inputs for repair and maintenance, enabling input credit subject to compliance.
CENVAT credit is available on welding electrodes used in repair and maintenance of plant and machinery when such electrodes are treated as inputs. Recent tribunal decisions have allowed appeals and set aside orders, supporting the position that welding electrodes employed for upkeep and repair qualify as eligible for CENVAT credit under the current definition of input.