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    <title>CENVAT on welding electrodes</title>
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    <description>CENVAT credit is available on welding electrodes used in repair and maintenance of plant and machinery when such electrodes are treated as inputs. Recent tribunal decisions have allowed appeals and set aside orders, supporting the position that welding electrodes employed for upkeep and repair qualify as eligible for CENVAT credit under the current definition of input.</description>
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      <description>CENVAT credit is available on welding electrodes used in repair and maintenance of plant and machinery when such electrodes are treated as inputs. Recent tribunal decisions have allowed appeals and set aside orders, supporting the position that welding electrodes employed for upkeep and repair qualify as eligible for CENVAT credit under the current definition of input.</description>
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