https://www.taxtmi.com/caselaws?id=267557 Spot welding electrodes used in the manufacturing process of the final product were treated as eligible inputs for Modvat/Cenvat credit, because they were consumed in welding during manufacture and not used for repair or maintenance of plant and machinery. The earlier larger bench rulings on electrodes used for repair and maintenance were held inapplicable on their facts, since a precedent must be applied with factual similarity. Credit could not be denied merely because the assessee had initially claimed the item under the capital goods head. The disallowance of credit was therefore unsustainable. en-us Tue, 02 Jun 2015 00:00:00 +0530 Mon, 09 Nov 2015 15:18:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267557 Spot welding electrodes used in the manufacturing process of the final product were treated as eligible inputs for Modvat/Cenvat credit, because they were consumed in welding during manufacture and not used for repair or maintenance of plant and machinery. The earlier larger bench rulings on electrodes used for repair and maintenance were held inapplicable on their facts, since a precedent must be applied with factual similarity. Credit could not be denied merely because the assessee had initially claimed the item under the capital goods head. The disallowance of credit was therefore unsustainable. Case-Laws Central Excise Tue, 02 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267557