https://www.taxtmi.com/caselaws?id=246616 The Tribunal allowed the appeal, overturning the order demanding recovery of Central Excise duty credit on welding electrodes used for repair and maintenance of plant and machinery. The Tribunal emphasized the broader definition of 'input' under the Cenvat Credit Rules, 2004, stating that goods used directly or indirectly in relation to manufacturing final products were covered. It noted that repair and maintenance activities were essential for manufacturing final products, even if not manufacturing processes themselves, and found the initial order unsustainable based on this reasoning. en-us Thu, 27 Sep 2012 00:00:00 +0530 Sun, 20 Apr 2014 16:35:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246616 The Tribunal allowed the appeal, overturning the order demanding recovery of Central Excise duty credit on welding electrodes used for repair and maintenance of plant and machinery. The Tribunal emphasized the broader definition of 'input' under the Cenvat Credit Rules, 2004, stating that goods used directly or indirectly in relation to manufacturing final products were covered. It noted that repair and maintenance activities were essential for manufacturing final products, even if not manufacturing processes themselves, and found the initial order unsustainable based on this reasoning. Case-Laws Central Excise Thu, 27 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246616