https://www.taxtmi.com/caselaws?id=120710 Oxygen and acetylene gases used only for repair, maintenance, restructuring and refurbishing of plant and machinery in a cement factory did not qualify as inputs for Cenvat credit under the Cenvat Credit Rules, 2002. The gases were not used in or in relation to manufacture of cement or clinker, and they were also not used to manufacture capital goods that were further used in the factory. A Larger Bench ruling on welding electrodes and gases used for repairs and maintenance was followed as binding precedent, so credit was correctly denied. en-us Mon, 11 Dec 2006 00:00:00 +0530 Fri, 09 Feb 2024 17:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120710 Oxygen and acetylene gases used only for repair, maintenance, restructuring and refurbishing of plant and machinery in a cement factory did not qualify as inputs for Cenvat credit under the Cenvat Credit Rules, 2002. The gases were not used in or in relation to manufacture of cement or clinker, and they were also not used to manufacture capital goods that were further used in the factory. A Larger Bench ruling on welding electrodes and gases used for repairs and maintenance was followed as binding precedent, so credit was correctly denied. Case-Laws Central Excise Mon, 11 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120710