https://www.taxtmi.com/caselaws?id=78606 Welding electrodes used for machinery maintenance were examined for CENVAT credit eligibility as "inputs" under Rule 2(g) of the CENVAT Credit Rules, 2002. The Court noted that the definition must be read by considering its specific part, inclusive part, and the nexus with manufacture, and that an inclusive definition ordinarily enlarges scope rather than confining it to illustrative categories. On that basis, the Court indicated that the earlier understanding of "input" may need reconsideration and referred the matter to a larger bench for fresh examination, leaving the merits unresolved. en-us Mon, 29 Nov 2010 00:00:00 +0530 Tue, 26 Aug 2025 12:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78606 Welding electrodes used for machinery maintenance were examined for CENVAT credit eligibility as "inputs" under Rule 2(g) of the CENVAT Credit Rules, 2002. The Court noted that the definition must be read by considering its specific part, inclusive part, and the nexus with manufacture, and that an inclusive definition ordinarily enlarges scope rather than confining it to illustrative categories. On that basis, the Court indicated that the earlier understanding of "input" may need reconsideration and referred the matter to a larger bench for fresh examination, leaving the merits unresolved. Case-Laws Central Excise Mon, 29 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78606