https://www.taxtmi.com/caselaws?id=201754 Input credit on welding electrodes used for repairs and maintenance of plant and machinery was held admissible, as the matter followed earlier judicial view treating such electrodes as eligible inputs when used for maintenance work. The Tribunal applied that settled ratio and accepted the claim. en-us Wed, 08 Dec 2010 00:00:00 +0530 Sun, 30 Jan 2011 06:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201754 Input credit on welding electrodes used for repairs and maintenance of plant and machinery was held admissible, as the matter followed earlier judicial view treating such electrodes as eligible inputs when used for maintenance work. The Tribunal applied that settled ratio and accepted the claim. Case-Laws Central Excise Wed, 08 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201754