https://www.taxtmi.com/caselaws?id=235549 Welding electrodes used for repair and maintenance of machinery were treated as eligible for Cenvat credit because the Tribunal followed its earlier ruling in the same assessee's case and held such goods to be cenvatable when used for maintenance of capital goods. The demand and penalty were found to have been wrongly sustained, and the appellate order was also noted to contain a typographical error in the amount confirmed. The impugned order was therefore set aside in favour of the assessee. en-us Thu, 13 Jun 2013 00:00:00 +0530 Sat, 27 Jul 2013 07:38:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235549 Welding electrodes used for repair and maintenance of machinery were treated as eligible for Cenvat credit because the Tribunal followed its earlier ruling in the same assessee's case and held such goods to be cenvatable when used for maintenance of capital goods. The demand and penalty were found to have been wrongly sustained, and the appellate order was also noted to contain a typographical error in the amount confirmed. The impugned order was therefore set aside in favour of the assessee. Case-Laws Central Excise Thu, 13 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235549