https://www.taxtmi.com/caselaws?id=77888 Welding electrodes used for repairs and maintenance of plant and machinery were treated as "inputs" under Rule 2(g) of the Cenvat Credit Rules, 2002 because the definition extends to goods used directly or indirectly in or in relation to manufacture, unless expressly excluded. The Court applied the principle that an item qualifies where it has an integral manufacturing nexus and manufacture would be commercially inexpedient without it. Cenvat credit was therefore admissible on such electrodes. en-us Mon, 19 Apr 2010 00:00:00 +0530 Fri, 29 Aug 2025 15:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77888 Welding electrodes used for repairs and maintenance of plant and machinery were treated as "inputs" under Rule 2(g) of the Cenvat Credit Rules, 2002 because the definition extends to goods used directly or indirectly in or in relation to manufacture, unless expressly excluded. The Court applied the principle that an item qualifies where it has an integral manufacturing nexus and manufacture would be commercially inexpedient without it. Cenvat credit was therefore admissible on such electrodes. Case-Laws Central Excise Mon, 19 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77888