https://www.taxtmi.com/caselaws?id=270898 The Tribunal allowed the appeal, holding that cenvat credit is available on welding electrodes used in the repair and maintenance of plant and machinery. The decision emphasized that cenvat credit for welding electrodes used in repair and maintenance is admissible under capital goods, distinguishing it from cases where welding electrodes are used for other purposes. The Tribunal's ruling clarified the eligibility criteria for cenvat credit on welding electrodes, aligning with previous judgments supporting such credit in the context of repair and maintenance activities. en-us Mon, 21 Dec 2015 00:00:00 +0530 Tue, 19 Jan 2016 21:58:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270898 The Tribunal allowed the appeal, holding that cenvat credit is available on welding electrodes used in the repair and maintenance of plant and machinery. The decision emphasized that cenvat credit for welding electrodes used in repair and maintenance is admissible under capital goods, distinguishing it from cases where welding electrodes are used for other purposes. The Tribunal's ruling clarified the eligibility criteria for cenvat credit on welding electrodes, aligning with previous judgments supporting such credit in the context of repair and maintenance activities. Case-Laws Central Excise Mon, 21 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270898