https://www.taxtmi.com/caselaws?id=245646 The appellant appealed the denial of CENVAT credit on welding electrodes and penalty. The original authority rejected the credit, stating welding electrodes for machinery repair were not eligible inputs. The Commissioner (Appeals) did not address if welding electrodes could be classified as inputs. The judge noted the appellant did not clearly state the specific usage of the goods, upholding the denial. The matter was remanded to the Commissioner (Appeals) for a fresh examination of the goods' usage. The impugned order was set aside for reconsideration in accordance with the law. en-us Fri, 18 Jan 2013 00:00:00 +0530 Tue, 18 Mar 2014 14:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245646 The appellant appealed the denial of CENVAT credit on welding electrodes and penalty. The original authority rejected the credit, stating welding electrodes for machinery repair were not eligible inputs. The Commissioner (Appeals) did not address if welding electrodes could be classified as inputs. The judge noted the appellant did not clearly state the specific usage of the goods, upholding the denial. The matter was remanded to the Commissioner (Appeals) for a fresh examination of the goods' usage. The impugned order was set aside for reconsideration in accordance with the law. Case-Laws Central Excise Fri, 18 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245646