https://www.taxtmi.com/caselaws?id=75342 Cenvat credit was treated as admissible on welding electrodes used for repair and maintenance of plant and machinery, on asbestos packing used as packing and jointing material to prevent leakage in the sugar mill plant, and on quick setting cement used as refractory material for the boiler. The view was that such use fell within eligible input or capital goods treatment and was not excluded merely by heading classification. The denial of credit on angle, shapes and sections was set aside and remanded, because the record was insufficient to verify whether those goods were actually seamless pipes, flanges, elbows and pipe-support clamps falling within the relevant category of pipes, tubes and fittings. en-us Wed, 20 May 2009 00:00:00 +0530 Fri, 09 Apr 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75342 Cenvat credit was treated as admissible on welding electrodes used for repair and maintenance of plant and machinery, on asbestos packing used as packing and jointing material to prevent leakage in the sugar mill plant, and on quick setting cement used as refractory material for the boiler. The view was that such use fell within eligible input or capital goods treatment and was not excluded merely by heading classification. The denial of credit on angle, shapes and sections was set aside and remanded, because the record was insufficient to verify whether those goods were actually seamless pipes, flanges, elbows and pipe-support clamps falling within the relevant category of pipes, tubes and fittings. Case-Laws Central Excise Wed, 20 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75342