https://www.taxtmi.com/caselaws?id=336402 The Appellate Tribunal CESTAT ALLAHABAD allowed the appellant to avail Cenvat Credit on Excise duty paid on Welding Electrodes used for repair and maintenance of capital goods in a sugar manufacturing factory. The Tribunal referenced previous decisions supporting the eligibility of such credit for maintenance activities, emphasizing the importance of consistency and legal precedents in determining admissibility. The appeals were granted, overturning the Orders-in-Original and Orders-in-Appeal, affirming the admissibility of Cenvat credit for welding electrodes in repair and maintenance processes. en-us Fri, 30 Sep 2016 00:00:00 +0530 Sun, 18 Dec 2016 20:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336402 The Appellate Tribunal CESTAT ALLAHABAD allowed the appellant to avail Cenvat Credit on Excise duty paid on Welding Electrodes used for repair and maintenance of capital goods in a sugar manufacturing factory. The Tribunal referenced previous decisions supporting the eligibility of such credit for maintenance activities, emphasizing the importance of consistency and legal precedents in determining admissibility. The appeals were granted, overturning the Orders-in-Original and Orders-in-Appeal, affirming the admissibility of Cenvat credit for welding electrodes in repair and maintenance processes. Case-Laws Central Excise Fri, 30 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336402