https://www.taxtmi.com/caselaws?id=266092 The tribunal allowed the appeal, affirming the admissibility of Cenvat credit for welding electrodes used in machinery repair and maintenance. Relying on the Hindustan Zinc Ltd. case and Supreme Court affirmation, the tribunal concluded that the credit is permissible if the electrodes are utilized for repair purposes. The tribunal dismissed conflicting judgments cited by the Revenue, emphasizing the precedence set by the Hindustan Zinc Ltd. case. en-us Tue, 05 May 2015 00:00:00 +0530 Sat, 17 Oct 2015 23:23:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266092 The tribunal allowed the appeal, affirming the admissibility of Cenvat credit for welding electrodes used in machinery repair and maintenance. Relying on the Hindustan Zinc Ltd. case and Supreme Court affirmation, the tribunal concluded that the credit is permissible if the electrodes are utilized for repair purposes. The tribunal dismissed conflicting judgments cited by the Revenue, emphasizing the precedence set by the Hindustan Zinc Ltd. case. Case-Laws Central Excise Tue, 05 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266092