https://www.taxtmi.com/caselaws?id=263899 Oxygen and acetylene gases used for repair and maintenance of plant and machinery were treated as eligible inputs for CENVAT credit under Rule 2(k) of the CENVAT Credit Rules, 2004. The Tribunal applied the wider input definition, reasoning that items used to maintain machinery deployed in manufacture can qualify as goods used in or in relation to manufacture. Relying on the Madras High Court decision, which in turn followed Jawahar Mills, it accepted that such gases fell within the scope of admissible inputs for credit purposes. en-us Wed, 15 Jul 2015 00:00:00 +0530 Sat, 12 Sep 2015 07:44:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263899 Oxygen and acetylene gases used for repair and maintenance of plant and machinery were treated as eligible inputs for CENVAT credit under Rule 2(k) of the CENVAT Credit Rules, 2004. The Tribunal applied the wider input definition, reasoning that items used to maintain machinery deployed in manufacture can qualify as goods used in or in relation to manufacture. Relying on the Madras High Court decision, which in turn followed Jawahar Mills, it accepted that such gases fell within the scope of admissible inputs for credit purposes. Case-Laws Central Excise Wed, 15 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263899