https://www.taxtmi.com/caselaws?id=259327 Cenvat credit was held admissible on welding electrodes used for repair and maintenance of plant and machinery in the factory. The deciding factor was the established factual use of the electrodes for maintaining installed machinery, rather than their treatment as general inputs. Authorities cited against admissibility were distinguished because they concerned different factual situations, while cases supporting credit recognised eligibility where welding electrodes were used for plant maintenance and repair. On that basis, the credit was allowed in favour of the assessee. 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 Cenvat credit was held admissible on welding electrodes used for repair and maintenance of plant and machinery in the factory. The deciding factor was the established factual use of the electrodes for maintaining installed machinery, rather than their treatment as general inputs. Authorities cited against admissibility were distinguished because they concerned different factual situations, while cases supporting credit recognised eligibility where welding electrodes were used for plant maintenance and repair. On that basis, the credit was allowed in favour of the assessee. Case-Laws Central Excise Wed, 07 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259327