https://www.taxtmi.com/caselaws?id=210268 Cenvat credit is not available on welding electrodes, S.S. coil, M.S. angle, M.S. channels and joists when they are used only for repair and maintenance of plant and machinery or as supporting structures in the factory. Applying Rule 2 of the Cenvat Credit Rules, 2002/2004, the analysis treats maintenance and repair as distinct from manufacture and excludes structural items used for support from the scope of eligible inputs. Credit is therefore confined to goods used in or in relation to manufacture as such, and the disputed items fall outside that scope. en-us Thu, 28 Jul 2011 00:00:00 +0530 Thu, 22 Nov 2012 18:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210268 Cenvat credit is not available on welding electrodes, S.S. coil, M.S. angle, M.S. channels and joists when they are used only for repair and maintenance of plant and machinery or as supporting structures in the factory. Applying Rule 2 of the Cenvat Credit Rules, 2002/2004, the analysis treats maintenance and repair as distinct from manufacture and excludes structural items used for support from the scope of eligible inputs. Credit is therefore confined to goods used in or in relation to manufacture as such, and the disputed items fall outside that scope. Case-Laws Central Excise Thu, 28 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210268