https://www.taxtmi.com/caselaws?id=264156 CENVAT credit on welding electrodes used in repair and maintenance was held inadmissible under the CENVAT Credit Rules, 2002 and 2004 because the definition of capital goods was exhaustive and specific. Welding electrodes were not expressly covered in the listed headings or categories, and they could not be treated as components, spares or accessories merely because they were used for maintenance. The later rules were treated as pari materia with Rule 57-Q of the Central Excise Rules, 1944, reinforcing that an unlisted consumable cannot be brought within capital goods by broad interpretation. en-us Fri, 27 Feb 2015 00:00:00 +0530 Fri, 09 Oct 2015 10:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264156 CENVAT credit on welding electrodes used in repair and maintenance was held inadmissible under the CENVAT Credit Rules, 2002 and 2004 because the definition of capital goods was exhaustive and specific. Welding electrodes were not expressly covered in the listed headings or categories, and they could not be treated as components, spares or accessories merely because they were used for maintenance. The later rules were treated as pari materia with Rule 57-Q of the Central Excise Rules, 1944, reinforcing that an unlisted consumable cannot be brought within capital goods by broad interpretation. Case-Laws Central Excise Fri, 27 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264156