https://www.taxtmi.com/caselaws?id=331726 The Tribunal overturned the denial of Cenvat credit on welding electrodes and lighting fixtures. It held that welding electrodes qualified as inputs under the Cenvat Credit Rules and were used for manufacturing activities. Additionally, it found that the lighting fixtures were appropriately classified and essential for operational purposes within the factory. The appeal was allowed, emphasizing the eligibility of welding electrodes and the proper classification and usage of lighting fixtures, setting aside the initial denial of credit. en-us Tue, 28 Jun 2016 00:00:00 +0530 Fri, 10 Feb 2017 11:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331726 The Tribunal overturned the denial of Cenvat credit on welding electrodes and lighting fixtures. It held that welding electrodes qualified as inputs under the Cenvat Credit Rules and were used for manufacturing activities. Additionally, it found that the lighting fixtures were appropriately classified and essential for operational purposes within the factory. The appeal was allowed, emphasizing the eligibility of welding electrodes and the proper classification and usage of lighting fixtures, setting aside the initial denial of credit. Case-Laws Central Excise Tue, 28 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331726