https://www.taxtmi.com/caselaws?id=210268 The Tribunal upheld the disallowance of cenvat credit on welding electrodes and other items used for maintenance and repairs of plant and machinery. The items were deemed ineligible for credit under the Cenvat Credit Rules as they did not qualify as inputs or capital goods based on precedents and case law references. The appeal was dismissed, emphasizing that maintenance and repair activities do not constitute the manufacturing process for credit eligibility. 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 The Tribunal upheld the disallowance of cenvat credit on welding electrodes and other items used for maintenance and repairs of plant and machinery. The items were deemed ineligible for credit under the Cenvat Credit Rules as they did not qualify as inputs or capital goods based on precedents and case law references. The appeal was dismissed, emphasizing that maintenance and repair activities do not constitute the manufacturing process for credit eligibility. Case-Laws Central Excise Thu, 28 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210268