https://www.taxtmi.com/caselaws?id=218240 HC held that CENVAT credit on welding electrodes used for repair and maintenance of plant and machinery is not allowable under Rule 2(k) of the 2004 Rules because repair/maintenance is distinct from manufacture and such goods are not inputs for manufacture of capital goods. The court further held that the extended five-year limitation for duty recovery applies where there is contravention with intent to evade duty (fraud, collusion, willful misstatement or suppression), and recovery may be pursued even if penalty is not imposed. The appeal was dismissed. en-us Wed, 16 Nov 2011 00:00:00 +0530 Tue, 19 Aug 2025 17:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218240 HC held that CENVAT credit on welding electrodes used for repair and maintenance of plant and machinery is not allowable under Rule 2(k) of the 2004 Rules because repair/maintenance is distinct from manufacture and such goods are not inputs for manufacture of capital goods. The court further held that the extended five-year limitation for duty recovery applies where there is contravention with intent to evade duty (fraud, collusion, willful misstatement or suppression), and recovery may be pursued even if penalty is not imposed. The appeal was dismissed. Case-Laws Central Excise Wed, 16 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218240