https://www.taxtmi.com/caselaws?id=389 The tribunal dismissed the appeal challenging the denial of credit for duty paid on welding electrodes as inputs for cement manufacturers. Despite acknowledging the importance of welding electrodes for machinery maintenance, the tribunal held that they do not qualify as inputs for Cenvat Credit, relying on precedent. The penalty imposed was deemed unwarranted due to the ongoing dispute, resulting in its setting aside and partial allowance of the appeal. en-us Tue, 03 Jan 2006 00:00:00 +0530 Thu, 19 May 2022 16:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389 The tribunal dismissed the appeal challenging the denial of credit for duty paid on welding electrodes as inputs for cement manufacturers. Despite acknowledging the importance of welding electrodes for machinery maintenance, the tribunal held that they do not qualify as inputs for Cenvat Credit, relying on precedent. The penalty imposed was deemed unwarranted due to the ongoing dispute, resulting in its setting aside and partial allowance of the appeal. Case-Laws Central Excise Tue, 03 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389