https://www.taxtmi.com/caselaws?id=329892 Welding electrodes used for repair and maintenance of plant and machinery were treated as eligible Cenvat credit inputs because the post-01.04.2011 definition of inputs extends to goods used in the factory unless they have no relationship whatsoever with manufacture. The clarification on the exclusion requires a strict reading, so items used in relation to the manufacturing business are not disqualified merely because they are not incorporated into the final product. As regular maintenance of plant and machinery supports continued manufacturing, the requisite nexus with manufacture was found and the credit was held admissible. en-us Mon, 14 Mar 2016 00:00:00 +0530 Tue, 05 Jul 2016 17:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329892 Welding electrodes used for repair and maintenance of plant and machinery were treated as eligible Cenvat credit inputs because the post-01.04.2011 definition of inputs extends to goods used in the factory unless they have no relationship whatsoever with manufacture. The clarification on the exclusion requires a strict reading, so items used in relation to the manufacturing business are not disqualified merely because they are not incorporated into the final product. As regular maintenance of plant and machinery supports continued manufacturing, the requisite nexus with manufacture was found and the credit was held admissible. Case-Laws Central Excise Mon, 14 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329892