https://www.taxtmi.com/caselaws?id=188000 Cenvat credit was held admissible on welding electrodes, stainless steel alloy and trash plate used for repair and maintenance of plant and machinery employed in manufacture. The Tribunal preferred the later judicial view recognising that inputs used for such maintenance qualify for credit, and treated the earlier contrary position as no longer controlling. Applying judicial discipline, it followed the precedent allowing credit on similar maintenance items and set aside the denial in favour of the assessee. en-us Wed, 20 Oct 2010 00:00:00 +0530 Tue, 15 Nov 2016 12:51:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188000 Cenvat credit was held admissible on welding electrodes, stainless steel alloy and trash plate used for repair and maintenance of plant and machinery employed in manufacture. The Tribunal preferred the later judicial view recognising that inputs used for such maintenance qualify for credit, and treated the earlier contrary position as no longer controlling. Applying judicial discipline, it followed the precedent allowing credit on similar maintenance items and set aside the denial in favour of the assessee. Case-Laws Central Excise Wed, 20 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188000