https://www.taxtmi.com/caselaws?id=259327 The Tribunal allowed the appeal, overturning the Order-in-Appeal by the Commissioner of Central Excise (Appeals). It held that cenvat credit on welding electrodes used for plant and machinery repair and maintenance is permissible, distinguishing between input credit and capital goods credit. The appellant was granted the cenvat credit, as the welding electrodes were indeed utilized for repair and maintenance purposes, contrary to the Revenue's argument. The impugned order was set aside, providing relief in accordance with the law. en-us Wed, 07 Jan 2015 00:00:00 +0530 Thu, 07 May 2015 07:48:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259327 The Tribunal allowed the appeal, overturning the Order-in-Appeal by the Commissioner of Central Excise (Appeals). It held that cenvat credit on welding electrodes used for plant and machinery repair and maintenance is permissible, distinguishing between input credit and capital goods credit. The appellant was granted the cenvat credit, as the welding electrodes were indeed utilized for repair and maintenance purposes, contrary to the Revenue's argument. The impugned order was set aside, providing relief in accordance with the law. Case-Laws Central Excise Wed, 07 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259327