https://www.taxtmi.com/caselaws?id=266999 The Tribunal allowed the appeal, setting aside the disallowance of credit on welding electrodes and gas by the department. The Tribunal held that the welding electrodes were essential inputs for repair of plant and machinery in manufacturing activities, contrary to the department's classification as capital goods. The decision was based on distinguishing relevant judgments and emphasizing the importance of maintenance in manufacturing processes. Consequently, the appellant was granted relief with the credit being deemed admissible. en-us Sat, 12 Sep 2015 00:00:00 +0530 Wed, 28 Oct 2015 06:35:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266999 The Tribunal allowed the appeal, setting aside the disallowance of credit on welding electrodes and gas by the department. The Tribunal held that the welding electrodes were essential inputs for repair of plant and machinery in manufacturing activities, contrary to the department's classification as capital goods. The decision was based on distinguishing relevant judgments and emphasizing the importance of maintenance in manufacturing processes. Consequently, the appellant was granted relief with the credit being deemed admissible. Case-Laws Central Excise Sat, 12 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266999