https://www.taxtmi.com/caselaws?id=330475 Welding rods and electrodes used to repair and maintain plant and machinery in a sugar factory were treated as inputs under Rule 2(k) of the Cenvat Credit Rules, 2004 because the term covers goods used in or in relation to manufacture, directly or indirectly. The court applied the settled principle that items with functional utility in keeping the manufacturing line operational have the requisite nexus with production. On that basis, electrodes used to repair cracks, holes, pipes and tanks were held integrally connected with manufacture, and Cenvat credit was admissible. en-us Fri, 15 Jul 2016 00:00:00 +0530 Thu, 16 Feb 2017 10:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330475 Welding rods and electrodes used to repair and maintain plant and machinery in a sugar factory were treated as inputs under Rule 2(k) of the Cenvat Credit Rules, 2004 because the term covers goods used in or in relation to manufacture, directly or indirectly. The court applied the settled principle that items with functional utility in keeping the manufacturing line operational have the requisite nexus with production. On that basis, electrodes used to repair cracks, holes, pipes and tanks were held integrally connected with manufacture, and Cenvat credit was admissible. Case-Laws Central Excise Fri, 15 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330475