https://www.taxtmi.com/caselaws?id=125595 The denial of credit for welding electrodes and DA gas was upheld based on precedent. However, credit for copper tubes was allowed as they were used in manufacturing the final product. Plain plates and steel sheets were also deemed eligible for credit as they were used in fabricating parts of capital goods. Paint was considered eligible for credit as it is included in the definition of inputs. Penalties for the denial of credit on electrodes and DA gases were set aside due to divergent views, resulting in the disposal of the appeals. en-us Wed, 05 Dec 2007 00:00:00 +0530 Fri, 26 Oct 2012 16:42:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125595 The denial of credit for welding electrodes and DA gas was upheld based on precedent. However, credit for copper tubes was allowed as they were used in manufacturing the final product. Plain plates and steel sheets were also deemed eligible for credit as they were used in fabricating parts of capital goods. Paint was considered eligible for credit as it is included in the definition of inputs. Penalties for the denial of credit on electrodes and DA gases were set aside due to divergent views, resulting in the disposal of the appeals. Case-Laws Central Excise Wed, 05 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125595