https://www.taxtmi.com/caselaws?id=209109 Cenvat credit on steel items and welding electrodes depends on their actual use: goods used in fabrication of machinery components may qualify as inputs under Rule 2(k) of the Cenvat Credit Rules, 2004, while goods used for repair and maintenance can also support credit on the basis of cited High Court decisions. Because the existing orders had not examined the factual use of the items or applied the correct legal test, the impugned order was set aside and the matter was remanded for de novo adjudication after hearing the appellant. en-us Tue, 29 Mar 2011 00:00:00 +0530 Tue, 30 Jul 2013 16:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209109 Cenvat credit on steel items and welding electrodes depends on their actual use: goods used in fabrication of machinery components may qualify as inputs under Rule 2(k) of the Cenvat Credit Rules, 2004, while goods used for repair and maintenance can also support credit on the basis of cited High Court decisions. Because the existing orders had not examined the factual use of the items or applied the correct legal test, the impugned order was set aside and the matter was remanded for de novo adjudication after hearing the appellant. Case-Laws Central Excise Tue, 29 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209109