https://www.taxtmi.com/caselaws?id=256828 The Tribunal upheld the Commissioner (Appeals) order allowing Cenvat credit on welding electrodes as capital goods for the period April 2011 to February 2012. It determined that welding electrodes used in repair and maintenance activities qualify for Cenvat credit based on the Apex Court's decision in the Hindustan Zinc case, despite conflicting interpretations from other case laws cited by the Revenue. The Tribunal emphasized that the Revenue's cited judgments did not address the Apex Court's ruling, leading to the dismissal of the Revenue's appeal and affirming the eligibility of Cenvat credit on welding electrodes. en-us Tue, 20 Jan 2015 00:00:00 +0530 Tue, 30 Oct 2018 14:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256828 The Tribunal upheld the Commissioner (Appeals) order allowing Cenvat credit on welding electrodes as capital goods for the period April 2011 to February 2012. It determined that welding electrodes used in repair and maintenance activities qualify for Cenvat credit based on the Apex Court's decision in the Hindustan Zinc case, despite conflicting interpretations from other case laws cited by the Revenue. The Tribunal emphasized that the Revenue's cited judgments did not address the Apex Court's ruling, leading to the dismissal of the Revenue's appeal and affirming the eligibility of Cenvat credit on welding electrodes. Case-Laws Central Excise Tue, 20 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256828