https://www.taxtmi.com/caselaws?id=235628 Rule 2(k) of the Cenvat Credit Rules, 2004 was interpreted broadly to include goods used in or in relation to manufacture, directly or indirectly. Welding electrodes used for repair and maintenance of plant and machinery were treated as covered because such maintenance is integrally connected with manufacturing operations and supports the uninterrupted and efficient functioning of machinery. On that reasoning, the Tribunal held that welding electrodes used for repair and maintenance were eligible for Cenvat credit, and the denial of credit was set aside. en-us Thu, 06 Jun 2013 00:00:00 +0530 Tue, 30 Jul 2013 15:27:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235628 Rule 2(k) of the Cenvat Credit Rules, 2004 was interpreted broadly to include goods used in or in relation to manufacture, directly or indirectly. Welding electrodes used for repair and maintenance of plant and machinery were treated as covered because such maintenance is integrally connected with manufacturing operations and supports the uninterrupted and efficient functioning of machinery. On that reasoning, the Tribunal held that welding electrodes used for repair and maintenance were eligible for Cenvat credit, and the denial of credit was set aside. Case-Laws Central Excise Thu, 06 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235628