https://www.taxtmi.com/caselaws?id=246472 Cenvat credit was treated as admissible on acetylene gas and oxygen gas used for welding in repair and maintenance of machinery because gas welding and electrical welding served the same factory maintenance function, and credit could not be denied merely due to the mode of welding. Credit was also allowed on explosives used in the assessee's own captive mines, as the mines retained that character even though situated away from the factory and supplying ore to more than one factory. The rectification applications therefore modified the earlier final order to permit the disputed Cenvat credits. en-us Mon, 21 May 2012 00:00:00 +0530 Sun, 20 Apr 2014 16:23:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246472 Cenvat credit was treated as admissible on acetylene gas and oxygen gas used for welding in repair and maintenance of machinery because gas welding and electrical welding served the same factory maintenance function, and credit could not be denied merely due to the mode of welding. Credit was also allowed on explosives used in the assessee's own captive mines, as the mines retained that character even though situated away from the factory and supplying ore to more than one factory. The rectification applications therefore modified the earlier final order to permit the disputed Cenvat credits. Case-Laws Central Excise Mon, 21 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246472