https://www.taxtmi.com/caselaws?id=125144 Welding electrodes used for repair and maintenance of sugar mill machinery were held eligible for Cenvat credit because the settled position treated such use as creditable input activity. The discharge chute attached to the centrifugal machine was also held eligible for Cenvat credit because it was an integral part or accessory of capital goods falling under Chapter 84 and satisfied the definition of capital goods under the Cenvat Credit Rules, 2002/2004. The denial of credit was therefore not sustainable. en-us Fri, 16 Jan 2009 00:00:00 +0530 Fri, 19 Oct 2012 18:48:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125144 Welding electrodes used for repair and maintenance of sugar mill machinery were held eligible for Cenvat credit because the settled position treated such use as creditable input activity. The discharge chute attached to the centrifugal machine was also held eligible for Cenvat credit because it was an integral part or accessory of capital goods falling under Chapter 84 and satisfied the definition of capital goods under the Cenvat Credit Rules, 2002/2004. The denial of credit was therefore not sustainable. Case-Laws Central Excise Fri, 16 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125144