https://www.taxtmi.com/caselaws?id=326028 Welding electrodes used for repair and maintenance of plant and machinery were treated as admissible for input credit, because earlier decisions, including the assessee's own case and the High Court's view, had already held such electrodes to fall within capital goods for credit purposes under the excise scheme. Following that settled position, the Tribunal applied the same reasoning and found the denial of credit unsustainable. en-us Thu, 31 Dec 2015 00:00:00 +0530 Fri, 01 Apr 2016 17:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326028 Welding electrodes used for repair and maintenance of plant and machinery were treated as admissible for input credit, because earlier decisions, including the assessee's own case and the High Court's view, had already held such electrodes to fall within capital goods for credit purposes under the excise scheme. Following that settled position, the Tribunal applied the same reasoning and found the denial of credit unsustainable. Case-Laws Central Excise Thu, 31 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326028