https://www.taxtmi.com/caselaws?id=213751 The Tribunal allowed the appeals, ruling in favor of the appellants, and held that welding electrodes used for repair and maintenance of plant and machinery are eligible for cenvat credit. The Tribunal considered conflicting decisions but relied on High Court judgments supporting the appellants, noting that a Supreme Court case was non-binding precedent. The impugned orders disallowing the credit were set aside, and the miscellaneous applications related to the appeals were disposed of accordingly. en-us Wed, 03 Aug 2011 00:00:00 +0530 Thu, 31 May 2012 18:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213751 The Tribunal allowed the appeals, ruling in favor of the appellants, and held that welding electrodes used for repair and maintenance of plant and machinery are eligible for cenvat credit. The Tribunal considered conflicting decisions but relied on High Court judgments supporting the appellants, noting that a Supreme Court case was non-binding precedent. The impugned orders disallowing the credit were set aside, and the miscellaneous applications related to the appeals were disposed of accordingly. Case-Laws Central Excise Wed, 03 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213751