https://www.taxtmi.com/caselaws?id=122254 Welding electrodes used for repairs and maintenance of plant and machinery are not eligible as Cenvat credit inputs because they are not used in or in relation to manufacture of the final product. The settled test requires a direct or integral connection with the manufacturing process, and a Larger Bench ruling was followed to hold that maintenance materials do not satisfy that statutory requirement. A later Supreme Court decision on explosives was distinguished as addressing a different issue, namely whether inputs must be used within the factory premises. Credit was therefore disallowed. en-us Fri, 02 Mar 2007 00:00:00 +0530 Thu, 09 Aug 2012 17:16:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122254 Welding electrodes used for repairs and maintenance of plant and machinery are not eligible as Cenvat credit inputs because they are not used in or in relation to manufacture of the final product. The settled test requires a direct or integral connection with the manufacturing process, and a Larger Bench ruling was followed to hold that maintenance materials do not satisfy that statutory requirement. A later Supreme Court decision on explosives was distinguished as addressing a different issue, namely whether inputs must be used within the factory premises. Credit was therefore disallowed. Case-Laws Central Excise Fri, 02 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122254