https://www.taxtmi.com/caselaws?id=234123 The court ruled that inputs, such as welding electrodes, used in the maintenance and repair of plant and machinery are eligible for cenvat credit. The judge emphasized the commercial feasibility and nexus with manufacturing operations as key factors in determining eligibility for such credit. Despite conflicting views among different High Courts, the judge concluded that the appellant was entitled to cenvat credit, dismissing the Revenue's appeal. en-us Mon, 25 Mar 2013 00:00:00 +0530 Thu, 30 May 2013 05:32:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234123 The court ruled that inputs, such as welding electrodes, used in the maintenance and repair of plant and machinery are eligible for cenvat credit. The judge emphasized the commercial feasibility and nexus with manufacturing operations as key factors in determining eligibility for such credit. Despite conflicting views among different High Courts, the judge concluded that the appellant was entitled to cenvat credit, dismissing the Revenue's appeal. Case-Laws Central Excise Mon, 25 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234123