https://www.taxtmi.com/caselaws?id=265570 The Tribunal allowed the appeal regarding the allowability of CENVAT Credit on welding electrodes used in maintenance of machinery. It held that items assisting in the manufacturing process qualify as inputs under Rule 2(k) of Cenvat Credit Rules, emphasizing the link between maintenance and manufacturing. The Tribunal overturned the disallowance of credit, citing precedents supporting the inclusion of maintenance activities in the manufacturing process. The decision aligned with earlier rulings and granted consequential relief to the appellant. en-us Thu, 09 Apr 2015 00:00:00 +0530 Sat, 10 Oct 2015 11:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265570 The Tribunal allowed the appeal regarding the allowability of CENVAT Credit on welding electrodes used in maintenance of machinery. It held that items assisting in the manufacturing process qualify as inputs under Rule 2(k) of Cenvat Credit Rules, emphasizing the link between maintenance and manufacturing. The Tribunal overturned the disallowance of credit, citing precedents supporting the inclusion of maintenance activities in the manufacturing process. The decision aligned with earlier rulings and granted consequential relief to the appellant. Case-Laws Central Excise Thu, 09 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265570