https://www.taxtmi.com/caselaws?id=153505 Welding electrodes claimed as capital goods or accessories required a proper examination of their actual use in the factory before Cenvat credit could be denied, and the adjudication was incomplete where the record on that use was not analysed. The matter on this aspect had to be reconsidered fresh. Welding electrodes used only for repair and maintenance of machinery did not qualify as inputs, because input credit is confined to goods used in or in relation to manufacture, and maintenance is separate from the manufacturing process. The commentary therefore supports fresh adjudication on the capital goods issue while rejecting the inputs-based claim. en-us Tue, 20 Oct 2009 00:00:00 +0530 Wed, 07 Jun 2017 13:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153505 Welding electrodes claimed as capital goods or accessories required a proper examination of their actual use in the factory before Cenvat credit could be denied, and the adjudication was incomplete where the record on that use was not analysed. The matter on this aspect had to be reconsidered fresh. Welding electrodes used only for repair and maintenance of machinery did not qualify as inputs, because input credit is confined to goods used in or in relation to manufacture, and maintenance is separate from the manufacturing process. The commentary therefore supports fresh adjudication on the capital goods issue while rejecting the inputs-based claim. Case-Laws Central Excise Tue, 20 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153505