https://www.taxtmi.com/caselaws?id=246625 The Tribunal ruled in favor of the appellant in a case concerning the eligibility of Cenvat credit for welding electrodes used in repair and maintenance and wash oil used in the manufacturing process. The Tribunal held that welding electrodes used for repair and maintenance of capital goods are eligible for Cenvat credit based on High Court judgments, waiving the pre-deposit requirement and staying the recovery. Additionally, the Tribunal deemed wash oil, essential for the manufacturing process of steel and iron, eligible for Cenvat credit, again waiving the pre-deposit requirement and staying the recovery until the appeal's final disposal. en-us Wed, 10 Oct 2012 00:00:00 +0530 Sun, 20 Apr 2014 16:35:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246625 The Tribunal ruled in favor of the appellant in a case concerning the eligibility of Cenvat credit for welding electrodes used in repair and maintenance and wash oil used in the manufacturing process. The Tribunal held that welding electrodes used for repair and maintenance of capital goods are eligible for Cenvat credit based on High Court judgments, waiving the pre-deposit requirement and staying the recovery. Additionally, the Tribunal deemed wash oil, essential for the manufacturing process of steel and iron, eligible for Cenvat credit, again waiving the pre-deposit requirement and staying the recovery until the appeal's final disposal. Case-Laws Central Excise Wed, 10 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246625