https://www.taxtmi.com/caselaws?id=122750 Cenvat credit on welding electrodes used only for maintenance and repairs of plant and machinery was not admissible because such goods were not treated as used in or in relation to manufacture, although penalty for wrongful availment was set aside in view of conflicting judicial views during the relevant period. By contrast, asbestos jointing gasket sheets, CR coils, MS fabricated bends or blades, and electrical parts were treated as eligible inputs or components of capital goods where they functioned as integral parts, spares or accessories of machinery used in the manufacturing process. Credit could not be denied merely because those items did not fall within the tariff headings of the principal capital goods. en-us Thu, 16 Aug 2007 00:00:00 +0530 Fri, 13 Oct 2017 13:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122750 Cenvat credit on welding electrodes used only for maintenance and repairs of plant and machinery was not admissible because such goods were not treated as used in or in relation to manufacture, although penalty for wrongful availment was set aside in view of conflicting judicial views during the relevant period. By contrast, asbestos jointing gasket sheets, CR coils, MS fabricated bends or blades, and electrical parts were treated as eligible inputs or components of capital goods where they functioned as integral parts, spares or accessories of machinery used in the manufacturing process. Credit could not be denied merely because those items did not fall within the tariff headings of the principal capital goods. Case-Laws Central Excise Thu, 16 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122750