https://www.taxtmi.com/caselaws?id=126052 Welding electrodes used for repair and maintenance of plant and machinery were treated as eligible for Cenvat credit because binding High Court authority had already recognised such use as qualifying both as capital goods and as inputs. The contrary Tribunal view, which was supported only by summary dismissal of an SLP, was not accepted as laying down any law. On that basis, the disallowance of credit on welding electrodes was held unsustainable. en-us Fri, 27 Feb 2009 00:00:00 +0530 Thu, 01 Nov 2012 16:57:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126052 Welding electrodes used for repair and maintenance of plant and machinery were treated as eligible for Cenvat credit because binding High Court authority had already recognised such use as qualifying both as capital goods and as inputs. The contrary Tribunal view, which was supported only by summary dismissal of an SLP, was not accepted as laying down any law. On that basis, the disallowance of credit on welding electrodes was held unsustainable. Case-Laws Central Excise Fri, 27 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126052