https://www.taxtmi.com/caselaws?id=170109 Welding electrodes used in fabrication, repair and maintenance of plant and machinery were treated as inputs with sufficient nexus to manufacture, so Cenvat credit was allowed. M.S. plates, steel sheets, angles, channels, bars and similar items used for supporting structures or foundations embedded to earth lacked the required manufacturing nexus, so credit was disallowed. CAF jointing sheets, asbestos packing, steam jointing, jointing sheets, white lead and winding wires were accepted as eligible on their sealing, insulation and practical use functions, so credit was allowed. Components of P.D. pumps were not eligible as capital goods in the relevant period, so credit was denied. Penalty was set aside and the demand was to be reworked. en-us Tue, 24 Aug 2010 00:00:00 +0530 Tue, 12 Jun 2018 09:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170109 Welding electrodes used in fabrication, repair and maintenance of plant and machinery were treated as inputs with sufficient nexus to manufacture, so Cenvat credit was allowed. M.S. plates, steel sheets, angles, channels, bars and similar items used for supporting structures or foundations embedded to earth lacked the required manufacturing nexus, so credit was disallowed. CAF jointing sheets, asbestos packing, steam jointing, jointing sheets, white lead and winding wires were accepted as eligible on their sealing, insulation and practical use functions, so credit was allowed. Components of P.D. pumps were not eligible as capital goods in the relevant period, so credit was denied. Penalty was set aside and the demand was to be reworked. Case-Laws Central Excise Tue, 24 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170109