https://www.taxtmi.com/caselaws?id=255390 The Tribunal granted the stay application, waiving the pre-deposit of duty, interest, and penalty, as the denial of Cenvat credit on welding electrodes for repair and maintenance services in Cement/Clinker manufacturing was deemed prima facie contrary to law. The decision emphasized that items used for maintenance and repair of plant and machinery should be considered as used in the manufacturing process, aligning with previous judgments supporting the eligibility of such goods for credit to ensure smooth manufacturing operations. en-us Thu, 12 Jun 2014 00:00:00 +0530 Thu, 15 Jan 2015 14:27:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255390 The Tribunal granted the stay application, waiving the pre-deposit of duty, interest, and penalty, as the denial of Cenvat credit on welding electrodes for repair and maintenance services in Cement/Clinker manufacturing was deemed prima facie contrary to law. The decision emphasized that items used for maintenance and repair of plant and machinery should be considered as used in the manufacturing process, aligning with previous judgments supporting the eligibility of such goods for credit to ensure smooth manufacturing operations. Case-Laws Central Excise Thu, 12 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255390