https://www.taxtmi.com/caselaws?id=119038 Under the Cenvat Credit Rules, 2002, Explanation 2 to the definition of inputs in Rule 2 extended to goods used in the manufacture of capital goods that were further used in the factory of the manufacturer. On that basis, credit taken on welding electrodes, plain plates, jointing sheets and V-belts, said to be used in the factory, disclosed a prima facie case for interim relief. The appellant was therefore granted waiver of pre-deposit and stay of recovery of duty and penalty pending disposal of the appeal. en-us Wed, 01 Feb 2006 00:00:00 +0530 Sat, 07 Jul 2012 15:58:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119038 Under the Cenvat Credit Rules, 2002, Explanation 2 to the definition of inputs in Rule 2 extended to goods used in the manufacture of capital goods that were further used in the factory of the manufacturer. On that basis, credit taken on welding electrodes, plain plates, jointing sheets and V-belts, said to be used in the factory, disclosed a prima facie case for interim relief. The appellant was therefore granted waiver of pre-deposit and stay of recovery of duty and penalty pending disposal of the appeal. Case-Laws Central Excise Wed, 01 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119038