https://www.taxtmi.com/caselaws?id=250620 The judge allowed the appeal, granting the appellants entitlement to CENVAT credit on duty paid for welding electrodes and gases used for repair and maintenance of plant and machinery. The decision was based on the interpretation that such activities are crucial for the functioning of machinery essential for manufacturing, falling within the definition of 'used in or in relation to manufacture of final product' under the Cenvat Credit Rules. The judge referenced settled legal positions and previous case law to support the conclusion, setting aside the lower authorities' denial of credit. en-us Fri, 07 Feb 2014 00:00:00 +0530 Wed, 20 Aug 2014 08:30:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250620 The judge allowed the appeal, granting the appellants entitlement to CENVAT credit on duty paid for welding electrodes and gases used for repair and maintenance of plant and machinery. The decision was based on the interpretation that such activities are crucial for the functioning of machinery essential for manufacturing, falling within the definition of 'used in or in relation to manufacture of final product' under the Cenvat Credit Rules. The judge referenced settled legal positions and previous case law to support the conclusion, setting aside the lower authorities' denial of credit. Case-Laws Central Excise Fri, 07 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250620