https://www.taxtmi.com/caselaws?id=239859 The Tribunal allowed the appeal, determining that items such as welding electrodes, asbestos, plates, SS Plates, Shapes, and HR Coils used for repair and maintenance of plant and machinery were eligible for Cenvat credit. The decision was based on the nexus established between repair activities and the manufacturing process, supported by relevant judgments emphasizing the broader definition of "input" under the Cenvat Credit Rules. The Tribunal concluded that these items were integral to the manufacturing process, making them eligible for the credit. en-us Fri, 18 Oct 2013 00:00:00 +0530 Mon, 08 Feb 2016 18:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239859 The Tribunal allowed the appeal, determining that items such as welding electrodes, asbestos, plates, SS Plates, Shapes, and HR Coils used for repair and maintenance of plant and machinery were eligible for Cenvat credit. The decision was based on the nexus established between repair activities and the manufacturing process, supported by relevant judgments emphasizing the broader definition of "input" under the Cenvat Credit Rules. The Tribunal concluded that these items were integral to the manufacturing process, making them eligible for the credit. Case-Laws Central Excise Fri, 18 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239859