https://www.taxtmi.com/caselaws?id=235629 Welding electrodes used for repair and maintenance of plant and machinery fall within the broad meaning of "input" under Rule 2(k) of the Cenvat Credit Rules, 2004, because the expression covers goods used in or in relation to manufacture, directly or indirectly. Goods used to maintain machinery so that manufacturing operations remain commercially feasible are treated as used in relation to manufacture. On that reasoning, welding electrodes used for repair and maintenance qualify for Cenvat credit, and denial of credit is not sustainable. en-us Thu, 06 Jun 2013 00:00:00 +0530 Sat, 20 Jul 2013 17:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235629 Welding electrodes used for repair and maintenance of plant and machinery fall within the broad meaning of "input" under Rule 2(k) of the Cenvat Credit Rules, 2004, because the expression covers goods used in or in relation to manufacture, directly or indirectly. Goods used to maintain machinery so that manufacturing operations remain commercially feasible are treated as used in relation to manufacture. On that reasoning, welding electrodes used for repair and maintenance qualify for Cenvat credit, and denial of credit is not sustainable. Case-Laws Central Excise Thu, 06 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235629