https://www.taxtmi.com/caselaws?id=4155 Welding electrodes used for repair and maintenance of plant and machinery in a steel factory were treated as eligible for Cenvat credit, because the Tribunal followed the earlier line of authority recognising such goods as used in the manufacture-linked maintenance process. It found that the later decisions cited by Revenue had not considered the earlier supporting view, so the credit denial could not stand. The disallowance of credit and consequential penalties were therefore set aside in favour of the assessee. en-us Wed, 30 Jan 2008 00:00:00 +0530 Tue, 27 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4155 Welding electrodes used for repair and maintenance of plant and machinery in a steel factory were treated as eligible for Cenvat credit, because the Tribunal followed the earlier line of authority recognising such goods as used in the manufacture-linked maintenance process. It found that the later decisions cited by Revenue had not considered the earlier supporting view, so the credit denial could not stand. The disallowance of credit and consequential penalties were therefore set aside in favour of the assessee. Case-Laws Central Excise Wed, 30 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4155