https://www.taxtmi.com/caselaws?id=244891 Steel items used for repairs or replacement of worn-out parts of capital goods were treated as capable of falling within the inclusive scope of input credit under the Explanation to Rule 2(k) of the Cenvat Credit Rules, 2004. The alternative plea was accepted on a prima facie basis because replacement steel items may become part of capital goods, unlike welding electrodes used only for repairs. On that view, waiver of pre-deposit and stay of recovery were granted, and limitation was not separately examined. en-us Fri, 10 May 2013 00:00:00 +0530 Wed, 12 Mar 2014 07:05:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244891 Steel items used for repairs or replacement of worn-out parts of capital goods were treated as capable of falling within the inclusive scope of input credit under the Explanation to Rule 2(k) of the Cenvat Credit Rules, 2004. The alternative plea was accepted on a prima facie basis because replacement steel items may become part of capital goods, unlike welding electrodes used only for repairs. On that view, waiver of pre-deposit and stay of recovery were granted, and limitation was not separately examined. Case-Laws Central Excise Fri, 10 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244891