https://www.taxtmi.com/caselaws?id=249534 The Hon'ble Mrs. Archana Wadhwa allowed the appeal, setting aside the order denying CENVAT credit for duty paid on welding electrodes and gases used for repair and maintenance of plant and machinery. The judgment emphasized that such items qualify as cenvatable inputs under Rule 2(k) of the CENVAT Credit Rules, 2004, as they are used directly or indirectly in relation to the manufacturing process. The decision aligned with precedents from various High Courts and the Tribunal, granting the appellant the entitlement to CENVAT credit in this regard. en-us Fri, 17 Jan 2014 00:00:00 +0530 Sat, 12 Jul 2014 13:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249534 The Hon'ble Mrs. Archana Wadhwa allowed the appeal, setting aside the order denying CENVAT credit for duty paid on welding electrodes and gases used for repair and maintenance of plant and machinery. The judgment emphasized that such items qualify as cenvatable inputs under Rule 2(k) of the CENVAT Credit Rules, 2004, as they are used directly or indirectly in relation to the manufacturing process. The decision aligned with precedents from various High Courts and the Tribunal, granting the appellant the entitlement to CENVAT credit in this regard. Case-Laws Central Excise Fri, 17 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249534