https://www.taxtmi.com/caselaws?id=251562 Cenvat credit on welding electrodes used for repair and maintenance of plant and machinery was treated as admissible because such goods were used in activities supporting manufacture and keeping the process commercially workable. The Tribunal relied on the broad interpretation of "used in or in relation to manufacture", which extends to maintenance inputs connected with production, and noted that the consistent High Court view supported eligibility. The contrary earlier view in the assessee's own matter had been stayed, so the disallowance of credit on these welding electrodes was not sustainable. en-us Fri, 05 Sep 2014 00:00:00 +0530 Thu, 18 Sep 2014 10:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251562 Cenvat credit on welding electrodes used for repair and maintenance of plant and machinery was treated as admissible because such goods were used in activities supporting manufacture and keeping the process commercially workable. The Tribunal relied on the broad interpretation of "used in or in relation to manufacture", which extends to maintenance inputs connected with production, and noted that the consistent High Court view supported eligibility. The contrary earlier view in the assessee's own matter had been stayed, so the disallowance of credit on these welding electrodes was not sustainable. Case-Laws Central Excise Fri, 05 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251562