https://www.taxtmi.com/caselaws?id=265346 The Tribunal allowed the appeal, holding that welding electrodes used for maintenance indirectly contribute to the manufacturing process and qualify as inputs for CENVAT Credit. Relying on the Rajasthan High Court's decision affirmed by the Supreme Court, the Tribunal disagreed with the Andhra Pradesh High Court's view, emphasizing that items aiding in the manufacturing process should be considered inputs. The impugned order was set aside, and consequential relief was granted to the appellant. en-us Fri, 06 Feb 2015 00:00:00 +0530 Tue, 13 Oct 2015 12:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265346 The Tribunal allowed the appeal, holding that welding electrodes used for maintenance indirectly contribute to the manufacturing process and qualify as inputs for CENVAT Credit. Relying on the Rajasthan High Court's decision affirmed by the Supreme Court, the Tribunal disagreed with the Andhra Pradesh High Court's view, emphasizing that items aiding in the manufacturing process should be considered inputs. The impugned order was set aside, and consequential relief was granted to the appellant. Case-Laws Central Excise Fri, 06 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265346