https://www.taxtmi.com/caselaws?id=206940 Entitlement to Cenvat credit on C.I. castings and welding electrodes could not be finally determined because their actual use was not established on the existing record. The claim for C.I. castings depended on the specific machined components manufactured from them, while the claim for welding electrodes depended on whether they were used for repair and maintenance or as part of welding machinery/capital goods. As these factual issues required verification, the order was set aside and the matter remanded for de novo adjudication on credit eligibility. en-us Tue, 25 May 2010 00:00:00 +0530 Tue, 22 Nov 2011 14:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206940 Entitlement to Cenvat credit on C.I. castings and welding electrodes could not be finally determined because their actual use was not established on the existing record. The claim for C.I. castings depended on the specific machined components manufactured from them, while the claim for welding electrodes depended on whether they were used for repair and maintenance or as part of welding machinery/capital goods. As these factual issues required verification, the order was set aside and the matter remanded for de novo adjudication on credit eligibility. Case-Laws Central Excise Tue, 25 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206940