https://www.taxtmi.com/caselaws?id=126291 The Tribunal allowed credit on Welding Electrodes for repair and maintenance, overturning the denial based on precedent supporting their eligibility. Additionally, the Tribunal upheld the admissibility of credit on M.S. Plates and Sheets for use in plant machinery repair and manufacturing processes, following a High Court decision. The appeals by the Revenue were rejected, while those by the assessees were allowed. en-us Fri, 27 Mar 2009 00:00:00 +0530 Mon, 05 Nov 2012 12:45:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126291 The Tribunal allowed credit on Welding Electrodes for repair and maintenance, overturning the denial based on precedent supporting their eligibility. Additionally, the Tribunal upheld the admissibility of credit on M.S. Plates and Sheets for use in plant machinery repair and manufacturing processes, following a High Court decision. The appeals by the Revenue were rejected, while those by the assessees were allowed. Case-Laws Central Excise Fri, 27 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126291