https://www.taxtmi.com/caselaws?id=326572 The Tribunal ruled in favor of the appellant, allowing Cenvat credit on welding electrodes used for repair and maintenance activities related to the manufacture of final products. The decision was based on established case law and the broad understanding of inputs in the manufacturing context, setting aside the Commissioner's demand for recovery, interest, and penalty. en-us Tue, 12 Apr 2016 00:00:00 +0530 Wed, 02 Nov 2016 15:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326572 The Tribunal ruled in favor of the appellant, allowing Cenvat credit on welding electrodes used for repair and maintenance activities related to the manufacture of final products. The decision was based on established case law and the broad understanding of inputs in the manufacturing context, setting aside the Commissioner's demand for recovery, interest, and penalty. Case-Laws Central Excise Tue, 12 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326572