https://www.taxtmi.com/caselaws?id=75108 Welding electrodes used solely for repair and maintenance of machinery do not qualify as inputs under the Cenvat Credit Rules because they are not used in or in relation to the manufacture of the final product; denial of Cenvat credit was therefore sustained. The extended period of limitation required fresh factual examination on whether the relevant facts had been disclosed, whether there was suppression, and whether the Department had knowledge from returns, audits, or other records; that issue, along with consequential penalty, was remanded for reconsideration. The credit question was decided against the assessee, but no final finding was recorded on limitation. en-us Fri, 24 Jul 2009 00:00:00 +0530 Tue, 18 Nov 2025 15:42:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75108 Welding electrodes used solely for repair and maintenance of machinery do not qualify as inputs under the Cenvat Credit Rules because they are not used in or in relation to the manufacture of the final product; denial of Cenvat credit was therefore sustained. The extended period of limitation required fresh factual examination on whether the relevant facts had been disclosed, whether there was suppression, and whether the Department had knowledge from returns, audits, or other records; that issue, along with consequential penalty, was remanded for reconsideration. The credit question was decided against the assessee, but no final finding was recorded on limitation. Case-Laws Central Excise Fri, 24 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75108