https://www.taxtmi.com/caselaws?id=336344 Cenvat credit was admissible on welding electrodes used for repair and maintenance of plant and machinery, as settled Tribunal authority treated such electrodes as eligible inputs for maintenance-related use. Credit was also admissible on MS plates, angles and channels used in fabrication of machinery support structures, because the user test showed the steel items were integrally used in the plant and machinery setup and mere characterisation as immovable property did not defeat eligibility. On these facts, the denial of credit was unsustainable and was set aside. 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 Cenvat credit was admissible on welding electrodes used for repair and maintenance of plant and machinery, as settled Tribunal authority treated such electrodes as eligible inputs for maintenance-related use. Credit was also admissible on MS plates, angles and channels used in fabrication of machinery support structures, because the user test showed the steel items were integrally used in the plant and machinery setup and mere characterisation as immovable property did not defeat eligibility. On these facts, the denial of credit was unsustainable and was set aside. Case-Laws Central Excise Tue, 15 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336344