https://www.taxtmi.com/caselaws?id=207991 Welding electrodes used for repair and maintenance of plant and machinery were treated as eligible for Cenvat credit as inputs. The Tribunal noted that non-speaking dismissal of an SLP does not amount to affirmation on merits and is not a binding precedent. It also applied the principle that the doctrine of merger does not operate when special leave is refused without reasons. In light of the High Court rulings recognising such electrodes for repair and maintenance, the orders denying credit were set aside. en-us Wed, 09 Feb 2011 00:00:00 +0530 Fri, 09 Sep 2022 14:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207991 Welding electrodes used for repair and maintenance of plant and machinery were treated as eligible for Cenvat credit as inputs. The Tribunal noted that non-speaking dismissal of an SLP does not amount to affirmation on merits and is not a binding precedent. It also applied the principle that the doctrine of merger does not operate when special leave is refused without reasons. In light of the High Court rulings recognising such electrodes for repair and maintenance, the orders denying credit were set aside. Case-Laws Central Excise Wed, 09 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207991