https://www.taxtmi.com/caselaws?id=336476 Cenvat credit on steel structural items, oxygen gas and welding electrodes was treated as admissible for the relevant period because the disputed goods were used before the 07.07.2009 amendment and within the scope of input as understood with Explanation 2. The amendment introduced by Notification No. 16/2009-C.E. (N.T.) was applied prospectively, so it could not be used to deny credit for the earlier period. Credit on oxygen gas and welding electrodes used for repair and maintenance of plant and machinery was also recognised. en-us Thu, 29 Sep 2016 00:00:00 +0530 Sun, 18 Dec 2016 23:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336476 Cenvat credit on steel structural items, oxygen gas and welding electrodes was treated as admissible for the relevant period because the disputed goods were used before the 07.07.2009 amendment and within the scope of input as understood with Explanation 2. The amendment introduced by Notification No. 16/2009-C.E. (N.T.) was applied prospectively, so it could not be used to deny credit for the earlier period. Credit on oxygen gas and welding electrodes used for repair and maintenance of plant and machinery was also recognised. Case-Laws Central Excise Thu, 29 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336476