https://www.taxtmi.com/caselaws?id=336344 The Tribunal allowed the appellant's entitlement to Cenvat credit on welding electrodes used for repair and maintenance, citing relevant case law and High Court judgments. Additionally, the Tribunal determined that the appellant could avail Cenvat credit on steel items used in the fabrication of plant and machinery, applying the user test to classify them as capital goods. Consequently, the Tribunal set aside the impugned order and allowed the appeal, affirming the appellant's entitlement to Cenvat credit on both welding electrodes and steel items. en-us Tue, 15 Nov 2016 00:00:00 +0530 Sun, 18 Dec 2016 23:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336344 The Tribunal allowed the appellant's entitlement to Cenvat credit on welding electrodes used for repair and maintenance, citing relevant case law and High Court judgments. Additionally, the Tribunal determined that the appellant could avail Cenvat credit on steel items used in the fabrication of plant and machinery, applying the user test to classify them as capital goods. Consequently, the Tribunal set aside the impugned order and allowed the appeal, affirming the appellant's entitlement to Cenvat credit on both welding electrodes and steel items. Case-Laws Central Excise Tue, 15 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336344