https://www.taxtmi.com/caselaws?id=235630 The judge ruled in favor of the appellant, a manufacturer of sugar and molasses, in a dispute over the eligibility of welding electrodes for Cenvat Credit for repair and maintenance of plant and machinery. Despite arguments from the departmental representative citing precedents and the Apex Court's stance on repair and maintenance not constituting manufacturing, the judge emphasized the importance of repair and maintenance activities in manufacturing operations. Relying on interpretations of the term "used in relation to manufacture" and precedents from various High Courts, the judge set aside the denial of Cenvat Credit, allowing the appeal. en-us Thu, 06 Jun 2013 00:00:00 +0530 Fri, 26 Jul 2013 16:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235630 The judge ruled in favor of the appellant, a manufacturer of sugar and molasses, in a dispute over the eligibility of welding electrodes for Cenvat Credit for repair and maintenance of plant and machinery. Despite arguments from the departmental representative citing precedents and the Apex Court's stance on repair and maintenance not constituting manufacturing, the judge emphasized the importance of repair and maintenance activities in manufacturing operations. Relying on interpretations of the term "used in relation to manufacture" and precedents from various High Courts, the judge set aside the denial of Cenvat Credit, allowing the appeal. Case-Laws Central Excise Thu, 06 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235630