https://www.taxtmi.com/caselaws?id=122280 Cenvat credit was treated as admissible for welding electrodes used to repair capital goods in the factory, because maintenance and overhauling of machinery was viewed as integrally connected with manufacture and within the expanded credit framework. Credit was also allowed for inputs used to manufacture capital goods and for gases used in the manufacturing process, as the applicable rules and cited authorities treated such goods as factory inputs used in production-linked activity. The revenue challenge failed and the assessee's credit claims succeeded on all disputed items. en-us Mon, 26 Mar 2007 00:00:00 +0530 Sat, 11 Aug 2012 10:25:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122280 Cenvat credit was treated as admissible for welding electrodes used to repair capital goods in the factory, because maintenance and overhauling of machinery was viewed as integrally connected with manufacture and within the expanded credit framework. Credit was also allowed for inputs used to manufacture capital goods and for gases used in the manufacturing process, as the applicable rules and cited authorities treated such goods as factory inputs used in production-linked activity. The revenue challenge failed and the assessee's credit claims succeeded on all disputed items. Case-Laws Central Excise Mon, 26 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122280