https://www.taxtmi.com/caselaws?id=259145 The appellant, a manufacturer of MS ingots and steel bars, appealed against the denial of Cenvat credit on welding electrodes. The presiding member ruled in favor of the appellant, allowing them to claim Cenvat credit on welding electrodes used for repair and maintenance in their manufacturing processes. The denial of Cenvat credit was deemed unjustified as the welding electrodes were found to be directly related to manufacturing capital goods, particularly in the production of final products by removing runners and risers from ingots. The appeals were allowed, and the appellant's entitlement to Cenvat credit was upheld. en-us Thu, 22 Jan 2015 00:00:00 +0530 Fri, 01 May 2015 06:11:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259145 The appellant, a manufacturer of MS ingots and steel bars, appealed against the denial of Cenvat credit on welding electrodes. The presiding member ruled in favor of the appellant, allowing them to claim Cenvat credit on welding electrodes used for repair and maintenance in their manufacturing processes. The denial of Cenvat credit was deemed unjustified as the welding electrodes were found to be directly related to manufacturing capital goods, particularly in the production of final products by removing runners and risers from ingots. The appeals were allowed, and the appellant's entitlement to Cenvat credit was upheld. Case-Laws Central Excise Thu, 22 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259145