https://www.taxtmi.com/caselaws?id=233679 The Tribunal dismissed the Revenue's appeal and allowed the appellant's appeal, confirming the eligibility of welding electrodes and H.R. Plates for cenvat credit when used in plant and machinery repair and maintenance activities. The Tribunal emphasized that items essential for smooth manufacturing operations, including those used for repair and maintenance, should be eligible for cenvat credit, irrespective of the distinction between repair and maintenance activities and manufacturing processes. en-us Mon, 25 Mar 2013 00:00:00 +0530 Mon, 22 Apr 2013 17:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233679 The Tribunal dismissed the Revenue's appeal and allowed the appellant's appeal, confirming the eligibility of welding electrodes and H.R. Plates for cenvat credit when used in plant and machinery repair and maintenance activities. The Tribunal emphasized that items essential for smooth manufacturing operations, including those used for repair and maintenance, should be eligible for cenvat credit, irrespective of the distinction between repair and maintenance activities and manufacturing processes. Case-Laws Central Excise Mon, 25 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233679